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Clarification on segregation of impurities viz. iron steel rubber plastic dust etc. from honey grade brass scrap

Central Excise - 1029/17/2016-CX - Dated:- 10-5-2016 - Circular No. 1029/17/2016-CX F. No. 267/33/2014-CX.8 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, dated the 10th May, 2016 To The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners of Central Excise (All) The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners of Central Excise & Service Tax (All) Webmaster Sub: -reg. Madam/ Si .....

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p in the furnace during the manufacturing process, the said foreign materials (impurities) attached to the honey grade brass scrap is segregated manually and then such sorted material is issued for further process like breaking, cutting etc. wherein big pieces of scrap are converted into small pieces so that the same can be fed into the furnace. Ultimately the brass scrap is fed into furnace where brass melts but materials like steel, iron etc. do not as they have higher melting point. Molten br .....

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dit availed in respect of such inputs in terms of Rule 3(5) of CENVAT Credit Rules, 2004. 3. The issue has been examined. Segregation from honey grade brass scrap in order to weed out other foreign materials before the process of melting in the furnace is an essential process relating to manufacture of brass articles. The foreign materials, emerging during the process of segregation have to be treated as process waste and cannot be treated like removal of inputs as such. The segregated foreign m .....

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