Duty on shells and Blanks of Copper captively consumed in the manufacture of copper pipes and tubes during the period 1-3-1981 to 8-7-1983 - Doubts regarding
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Dutiability of captively consumed inputs: moratorium on coercive recovery pending administrative review and information. The Board seeks manufacturer wise particulars of demands raised on captively consumed copper shells and blanks used in pipe and tube manufacture for the period 1-3-1981 to 8-7-1983, including show cause notice details, present status, confirmation dates, payment, audit objections and any time bar or suppression issues; pending receipt and review of this information, no coercive action for recovery of duty is to be taken.
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Provisions expressly mentioned in the judgment/order text.
Dutiability of captively consumed inputs: moratorium on coercive recovery pending administrative review and information.
The Board seeks manufacturer wise particulars of demands raised on captively consumed copper shells and blanks used in pipe and tube manufacture for the period 1-3-1981 to 8-7-1983, including show cause notice details, present status, confirmation dates, payment, audit objections and any time bar or suppression issues; pending receipt and review of this information, no coercive action for recovery of duty is to be taken.
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