TMI Blog2012 (3) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit in respect of brass rods of length not exceeding 10 feet used in the factory of production for making wires. Inasmuch as in the present appeal, the brass rods manufactured by the appellant are admittedly more than 10 feet and are used in the same factory for making wires and benefit of SSI exemption notification is not available to the said brass rods. Further the benefit of captive co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not less than 10 feet of length and in terms of SSI exemption Notification were excluded from the benefit of the same. As such, the appellants were required to discharge their duty liability in respect of the said brass rods. It is also seen that the captive consumption notification was also not available to brass rods inasmuch as the final products i.e. brass wire exempted from the payment of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said order of the Deputy Commissioner stands upheld by the Commissioner (Appeals). Hence the present appeal. 4. The facts are not in much dispute that the appellant was SSI unit enjoying the exemption under Notification No. 8/2002-C.E. They were registered with the Central Excise authority. They were manufacturing brass rods at the intermediate stage which were further being used by them for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ength not exceeding three feet; (ii) cast brass bars/rods of length not exceeding three feet used in the factory of production for making wires falling under sub-heading No. 7408.29. (iii) .. (iv) . 5. As is seen from the above, the goods falling under Heading 74.03 are entitled to the benefit of notification. However, exclusion clause takes away the benefit in res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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