TMI Blog2000 (6) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... nto existence during the manufacture of brass rods made out of duty paid waste and scrap. 2. Shri G. Shiv Das, learned Advocate, submitted that M/s. Brassco Extrusions Ltd. manufacture brass rods out of duty paid waste and scrap purchased from the market; that brass rods are wholly exempt from duty under Notification No. 149/86 and thereafter under Notification No. 178/88-C.E., dated 13-5-1988; that the billets which come as an intermediary product were claimed to be exempted under Notification No. 217/86-C.E., dated 2-4-1986; that the Collector, under the impugned order, has confirmed a demand of Rs. 1,84,74,791-79p. and imposed a penalty of Rs. 15 lakhs on the appellant No. 1 and penalty of Rs. 1 lakh on Shri Satish Shorewala, appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an item at one stage and to levy duty at the other stage; that the purpose is to grant exemption at both the stages. The learned Advocate further submitted that the Collector extended the benefit of the notification in respect of 2 consignments of billets which were cleared for home consumption as the billets were manufactured from the waste and scrap and the duty paid nature of which was not disputed. He contended that the same reasoning would equally apply to the billets captively consumed; that the notification has no provision for excluding from its purview billets for captive use. He finally relied upon the decision of the Tribunal in the case of M/s. Variety Metals Pvt. Ltd. v. CCE, Pune, 1998 (100) E.L.T. 354 (T), wherein it was hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cifically mentioned that they had not taken credit of the duty of the raw material under the Modvat credit scheme or the proforma credit scheme and the statement has not been rebutted by the Department. 4. We have considered the submissions of both the sides. Srl. No. 1 of the table annexed to notification No. 149/86-CE dated 1-3-1986 provides nil rate of duty in respect of unwrought copper (refind or not) including blister copper and cement copper) including ingots, notched bars, wire bars, blocks, slabs, billets, shots, pellets, cathodes and cakes, castings not otherwise specified. Similarly Srl. No. 1 of the table annexed to notification No. 178/88 provides nil rate of duty to copper matles; cement copper (precipitated copper); unrefin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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