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2018 (3) TMI 831 - AT - Central ExciseLevy of excise duty - intermediate goods or waste/ scrap - whether untrimmed sheets/circles of Brass manufactured by the respondents 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: - 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 - demand do not sustain. Appeal dismissed - decided against Revenue.
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