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M/s. Deep Tools (P) Ltd. Versus CCE, Ludhiana

2016 (11) TMI 640 - CESTAT CHANDIGARH

Demand - Process amounting to manufacture - process of electro plating is akin to galvanising or zinc plating - Held that: - similar issue stands decided in the appellant's own case COMMISSIONER OF C. EX., LUDHIANA Versus DEEPS TOOLS PVT. LTD. [2010 (4) TMI 495 - CESTAT, NEW DELHI] where it was held that 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 t .....

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e appellant is engaged in the manufacture of hand tools and the hand tools are also subjected to the process of Nickel plating/ Electro plating which does not amount to manufacture. The process of electro plating is akin to galvanising or zinc plating is not a process of manufacture as per the decision of the Hon'ble Apex Court in the case of Gujarat Steel Tubes vs, State of Kerala-1989 (42) ELT 513 (S.C.). During the process of electro plating, certain copper scrap generated which is contin .....

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y duty thereon. In these sets of facts a show cause notice was issued for the period from April 2004to March, 2005 and to demand of duty on the copper scrap alongwith interest and to impose penalty. The adjudicating authority dropped the proposal made in the show cause notice but on appeal filed by the Revenue before the Commissioner (Appeals), the adjudication order was set aside and the proposal in the show cause notice was confirmed. Aggrieved with the said order, the appellant is before us. .....

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and perused records. The relevant facts are that the respondents use copper wire for hanging the spanner in nickel solution for electroplating. After repeated use, the copper wire which is not usable any further is cleared as copper scrap. Show cause notice was issued alleging that copper scrap has arisen during the course of manufacture and therefore, duty is payable and penalty is imposable. The original authority dropped the proceedings on the show cause notice, after accepting the contentio .....

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