TMI Blog2016 (11) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... Merely because the scrap has been marketed, the same cannot be held to have emerged as a result of manufacture. The appellant is not required to pay duty on copper scrap generated during the course of their activity of nickel plating/electro plating which does not amount to manufacture - appeal allowed. - Appeal No. E/2170/2007-Ex(DB) - FINAL ORDER NO. 61440/2016 - Dated:- 22-9-2016 - Mr. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed which is continuous an integral process. The appellant has been using copper wire in the process of nickel plating and is not availing the credit on copper wire as it has been used in relation to the manufacture but is for nickel plating, a process not amounting to manufacture. The scrap arising from this scrap was cleared without payment of duty, The Revenue is of the view that as during the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (255) ELT 159 (Tri.Del), therefore, the impugned order is to be aside. 4. Considering the fact the in the appellant's own case for the earlier period, the issue has been settled in favour of the appellant by this Tribunal wherein this Tribunal has as observed as under:- 3. I have carefully considered the submissions and perused records. The relevant facts are that the respondents use co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Act according to which, the manufacture includes any process incidental or ancillary to the completion of manufactured product is misplaced. The general concept of manufacture should be tested with reference to the raw material used, the nature of processes undertaken, whether the processes result in emergence of a distinct product having different characteristic and end use. The emergin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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