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2018 (3) TMI 1277 - AT - Central ExciseWhether untrimmed sheets/circles of Brass manufactured by the respondent were leviable to Central Excise Duty as an intermediate product arising in the course of manufacture of trimmed product and waste and scrap attracting Nil rate of duty being captively consumed or whether the said untrimmed sheets of brass were leviable to Central Excise duty? Held that: - It is very clear from the ruling by Hon’ble Supreme Court in above said case of CCE, Jaipur vs. M/s Mewar Bartan Nirman Udyog [2008 (9) TMI 33 - SUPREME COURT] that all gods falling under Heading No. 7409 made of Brass and intended for use in the manufacture of utensils and handicrafts shall attract Nil rate of duty. Undisputedly untrimmed sheets of brass were being used in the manufacture of utensils and handicrafts and, therefore, they were attracting Nil rate of duty and, therefore, the question of applicability of said N/N. 67/95 did not arise. Appeal dismissed - decided against Revenue.
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