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2010 (11) TMI 150 - CESTAT, NEW DELHIManufacture - Cold rolling of hot-rolled SS strips - Decided against the Appellant by the decision of the Tribunal in case of Bharatbhai B.Gala v. CCE, Ahmedabad-I, wherein it was held that cold rolling of hot rolled SS strips is a process of manufacture as cold rolled SS strips are a distinct marketable goods different from hot rolled SS strips. Exemption Notification No. 67/95-C.E. - Captive consumption - the cold rolled SS pattas/patties are cleared captively for manufacture of SS circles for utensils chargeable to nil rate of duty, the CR pattas/patties are not eligible for duty exemption under Notification No. 67/95-C.E., as this exemption is not available if the finished products are fully exempt from duty or are chargeable to nil rate of duty, except for certain exceptions, as mentioned in the notification and this case is not covered by those exceptions - However if the scrap generated in course of manufacture of “SS circles for utensils” from cold rolled SS pattas/patties had been cleared on payment of duty, the quantity of Cold rolled SS pattas/patties which got used in manufacture of scrap would be eligible for duty exemption - Hence, the evidence regarding the quantity of such scrap cleared on payment of duty has to be produced by the Appellant. Demand of duty - As regards the adjustment of the amount of 8% of the sale price of SS utensils under Rule 57CC against the duty demand on cold rolled SS pattas/patties, since once the duty is collected at the stage of cold rolled SS pattas/patties, no amount would be payable under Rule 57CC in respect of clearances of the exempted goods -SS utensils - Disallowing this adjustment is not correct - Held that: the matter is remanded to the original adjudicating authority for re-quantifying the net duty demand.
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