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2002 (9) TMI 107 - SC - Central ExciseExemption under Notification No. 208/83, dated 1st August, 1983 claimed - Held that:- To claim exemption under the Notification No. 208/83 the Appellants have to show under what Sub-Item the inputs used by them fall. The Appellants have claimed benefit of the Notification on the ground that input falls under Sub-Item 8. In our view the ends of flats cannot be pieces which are roughly shaped by rolling or forging. Sub-Item 8 deals with pieces of iron and steel which are given a rough shape by the process of rolling or forging. Sub-Item 8 would not cover pieces of bars, rods, flats etc. which are cut off from the main item. The Appellants have purchased from scrap dealers is not denied. In our view this also indicates that ends of Flats do not fall under Sub-Item 8. As the inputs do not fall under Sub-Item 8, the Appellant would not be entitled to exemption under the Notification. Against assessee.
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