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2018 (7) TMI 1920

sidered to be wires and cables falling under said chapter heading. They are merely scrap arising in the course of manufacture of wires and cables and they are of no use for any one - appeal dismissed - decided against Revenue. - Appeal No. E/378/2008 - ORDER No. FO/A/77216/2018 - 9-7-2018 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) AND SHRI BIJAY KUMAR, MEMBER (TECHNICAL) Shri S. S. Chattopadhyay, .....

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. Central excise duty amount to ₹ 3,48,218/- (Rupees three lacs forty eight thousand two hundred eighteen) only is recovered from the noticee in terms of proviso to Section 11A (1) of the said Act, for violations of rule 5 of the said valuation rules, 3. CENVAT Credit amounting to ₹ 39,530/- (Rupees thirty nine thousand five thirty) only is disallowed for violation of rule 9 of the sai .....

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hority, the Ld. Commissioner (Appeals) passed the following order:- (a) Demand of duty amounting to ₹ 2032,937/- and Education Cess of ₹ 13,102/- on account of clearances of cutpieces of eclectic wires is set aside. (b) Demand of ₹ 3,48,318/- on account of cost of transportation is set aside by way of remand. (c) Demand of ₹ 39,530/- on disallowance of credit on return good .....

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the cut short pieces of the insulated wire and cable should be classified as wire under sub-heading 8544.00 inasmuch as depending on separate entity in the Central Excise Tariff Act and retain their basic characteristic of the main cable. 3. We find that in the case of CCE, New Delhi, Vs. CMI Ltd. reported in 1999 (111) ELT 710 (T) it was observed as under: We have carefully considered the plea ad .....

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