KAYCEE ELECTRICALS Versus COMMISSIONER OF CENTRAL EXCISE, NEW DELHI - Central Excise - CESTAT NEW DELHI - Tri - Benefit of exemption Notification No. 119/66 - Revenue was of the view that the copper wire bars cannot be treated as virgin copper in crude form Held that - Both copper wire rods as well as copper wire bars are covered by Rule 56A for benefit of proforma credit and in respect of both, the rate of duty is at the specific rate at 3000 P.M.T., the benefit of proforma credit of the Addi................................... Central Excise - Case Laws
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