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2017 (8) TMI 394 - AT - CustomsIntermediate product - untrimmed sheets and circles of Copper and Brass - benefit of N/N. 67/95 dated 16.03.1995 - whether untrimmed sheets/circles of Brass manufactured by the appellant are leviable to Central Excise Duty as it is an intermediate product arising in the course of manufacture of trimmed sheets/circles of Brass and waste Scrap of Brass attracting Nil rate duty being captively consumed and whether the same affects livability of duty on the said untrimmed Brass sheets? Held that: - the Hon’ble Supreme Court of India in the case of Commissioner of Central Excise, Jaipur v/s M/s Mewar Bartan Nirman Udyog [2008 (9) TMI 33 - SUPREME COURT] has held that copper and brass are two different identifiable commodities. Therefore, the grounds raised by Revenue are not sustainable - benefit of notification allowed - appeal dismissed - decided against Revenue.
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