TMI Blog2008 (5) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... actured – further held that, RG-1 stage was reached only after completion of the mandatory destructive tests – therefore, no duty is payable by the assessee on the parts of cables destroyed in test – assessee’s appeal is allowed - E/124/2005 - 500/2008 - Dated:- 23-5-2008 - Shri P. Karthikeyan, Member (T) S/Shri K.R. Natarajan, Advocate and R. Janardhanan Pillai, Consultant, for the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... production in the RG-1 register, the assessee had to follow the procedure prescribed in that regard namely, maintenance of accounts to satisfy the authorities that the cables used for quality control test be came unfit for consumption and qualified for remission. As the assessee had not followed the procedure prescribed, in Final Order No. 1731/2003, dated 26-12-2003, the Tribunal had decided the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be considered as fully manufactured for the purpose for which they were manufactured. Three meter length of cable taken out from each drum became useless during the quality control test. Such portion of the cables which became useless could not be considered as excisable goods manufactured. The appellants pointed out that this decision of the Tribunal was upheld by the Apex Court in 2001 (127) E. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal by the assessee against that order. 4. I have carefully considered the facts of the case and the rival submissions. From the order of the original authority, it is seen that most of the telephone cables manufactured by the appellant are sold to Department of Tele communications and that the quality control tests are carried out as mandated by the appellants' contract with the DOT. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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