TMI Blog2002 (3) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellant against the order dated 28-3-2000 passed by the Commissioner (Appeals), Central Excise, Chandigarh. The issues relate to: (1) Whether duty on incidentally manufactured goods in the factory working under Section 3A of the Central Excise Act, 1944 (Act for short) is chargeable normal rate of duty or the same is covered under the amount paid in terms of Rule 96ZO of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Capacity Determination Rules, 1997 (for short Rules), the duty on manufacture of non-alloy steel ingots became payable in terms of procedure prescribed in Rule 96ZO. He further contended that the learned Commissioner (Appeals) has erred in rejecting the appeal of the appellant by observing that the CBEC vide their Circular No. 325/42/97-CX dated 25-7-97 has clarified that duty on non-alloy stee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ily produced ingots and billets of non-alloy steel ingots. However, the determination of the capacity shall be confined to ingots and billets of non-alloy steel. The castings of stainless steel products will continue to be charged at normal tariff rate of excise duty of 15%. Accordingly, the appellants have correctly discharged the duty as per the formula prescribed under Section 3A which takes ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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