https://www.taxtmi.com/caselaws?id=94287 Exemption under Notification No. 42/94, as amended by Notification No. 135/94, was available for unwrought copper and slag used in manufacturing utensils and handicrafts through the stage of trimmed sheet circles, because the notification was not confined to direct use only. Untrimmed copper sheets were also treated as not dutiable in the absence of evidence that they were marketable, and their value could not be included in computing aggregate clearances under Notification No. 1/93. On that basis, the Commissioner (Appeals) was right in granting relief and the Revenue's challenge was rejected. en-us Mon, 10 Jan 2000 00:00:00 +0530 Mon, 21 Nov 2011 13:23:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94287 Exemption under Notification No. 42/94, as amended by Notification No. 135/94, was available for unwrought copper and slag used in manufacturing utensils and handicrafts through the stage of trimmed sheet circles, because the notification was not confined to direct use only. Untrimmed copper sheets were also treated as not dutiable in the absence of evidence that they were marketable, and their value could not be included in computing aggregate clearances under Notification No. 1/93. On that basis, the Commissioner (Appeals) was right in granting relief and the Revenue's challenge was rejected. Case-Laws Central Excise Mon, 10 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94287