https://www.taxtmi.com/circulars?id=6194 The circular revises excise treatment for copper and aluminium inputs to utensil manufacture: unwrought copper and most aluminium plates/sheets intended for utensils are exempt, untrimmed copper sheets/circles and aluminium circles are subject to a specific per ton duty if input duty credit is not taken, and exemptions apply only to units other than primary metal producers, who may instead opt to pay ad valorem duty to claim Modvat/input credit. Captive use exemptions for circles have been withdrawn. en-us Wed, 02 Nov 1994 00:00:00 +0530 Tue, 30 Jun 2009 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6194 The circular revises excise treatment for copper and aluminium inputs to utensil manufacture: unwrought copper and most aluminium plates/sheets intended for utensils are exempt, untrimmed copper sheets/circles and aluminium circles are subject to a specific per ton duty if input duty credit is not taken, and exemptions apply only to units other than primary metal producers, who may instead opt to pay ad valorem duty to claim Modvat/input credit. Captive use exemptions for circles have been withdrawn. Circulars Central Excise Wed, 02 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6194