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2018 (11) TMI 968 - AT - Central ExciseIntermediate goods - brass billets/rods - whether the intermediate goods i.e. brass billets/ rods is liable to excise duty or not? - benefit of N/N. 67/95-CE dated 16.03.1995 - Time Limitation - Held that:- In the facts of the present case, firstly, the so called intermediate product is not in coil form and also the product does not have uniform solid cross section along their whole length in the shape of circles, ovals, rectangles. The extruded product in the present case is having uneven cross section and therefore, there is no emergence of rods during the course of manufacture of wire. As per definition of wire given in the Chapter 74, the wire should always be in coil form. In the present case, after extrusion, the product gets converted into coil form. Hence, the product which emerged after extrusion process is wire in coil form and no any other intermediate product emerged in the course of manufacture of wire. The product on which the lower authorities have demanded duty does not emerge as an intermediate product during the course of manufacture of brass wire. Therefore, there is no question of demanding duty. Exemption under N/N. 67/95-CE dated 16.03.1995 in respect of the intermediate goods brass billets/rods - Held that:- In the present case, the goods manufactured by the appellant are cleared under exemption and no Cenvat credit on the inputs used in the said manufactured goods was availed, the obligation as per Rule 6(1) has been discharged by the appellant. Therefore, on the intermediate product i.e. brass billets/ rods, the Notification No. 67/95-CE dated 16.03.1995, in the appellant’s case is clearly available to them. Time limitation - Held that:- The emergence of intermediate product, if any, was in view of the department and was not suppressed by the appellant. The appellant having filed the classification list and declaration wherein they have claimed the exemption and from the declaration, it can be easily found out that what is the goods manufactured and therefore, if any intermediate product emerged, can be known by the departmental officers - there is no reason to allege suppression of facts on the part of the appellant - demand is hit by limitation for the extended period. Appeal allowed - decided in favor of appellant.
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