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2015 (1) TMI 28 - AT - Central ExciseNotification No. 84/2003-C.E. (N.T.), dated 31-12-2003 - Duty demand on Gold Potassium Cyanide (GPC) - intermediate product for the manufacture of exempted jewellery - whether benefit of Notification No. 84/2003-C.E. (N.T.) is available to GPC - Held that:- final product manufactured by the respondent is imitation jewellery. The respondents are procuring inputs for the manufacture of GPC which was manufactured in the factory and is further in the manufacture of final product i.e. imitation jewellery. In these circumstances, we find no infirmity in the impugned order whereby the adjudicating authority held that GPC is emerging in the course of manufacture of imitation jewellery. - Decided against Revenue.
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