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2003 (12) TMI 63 - SC - Central ExciseWhether duty had been paid by ITCO on the residue treating the same as scrap? Held that:- there was no separate heading in respect of cold rolled strips and hot rolled strips. It is not in dispute that the duty was paid on the hot rolled strips treating the same as assessable under 26AA(III). The strips having already been subjected to excise under the tariff heading, it was open to the assessee to have argued that no further duty was payable on the strips in any subsequent form. On the other hand, the assessee has also paid duty on the strips after shearing and slitting. However, the assessee does not claim any refund. Apart from the consistent view taken by the Tribunal as noted, we are also of the view that this case is squarely covered by the decision of this Court in Steel Strips (1995 (5) TMI 26 - SUPREME COURT OF INDIA) in that there was no proof whatsoever of the marketability of the cold rolled strips which is an essential item of "manufacture" for the purposes of the Act. Marketability is a question of fact and does not follow from the mere mention of the item in the ISI. The decisions of the High Court and the Revisional Authority upholding the demand are accordingly set aside and the demand of the Revenue is quashed. Although there is no question of refund of the Excise duty paid on the cold rolled strips raised, there is a claim for refund relating to the reversible mill ends, we make it clear that the Revenue shall comply with the decision of the Revisional Authority and the Single Judge and refund the excise duty paid in respect of the reversible mill ends. Appeal allowed of assessee.
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