https://www.taxtmi.com/caselaws?id=339736 Captively consumed untrimmed brass sheets and circles were treated as eligible for exemption under Notification No. 67/95, because the mere generation of scrap during trimming did not by itself defeat the exemption. The analysis also reaffirmed that brass and copper are distinct commodities for exemption purposes, so the benefit available in relation to copper could not be denied to brass simply because brass is an alloy of copper. On that reasoning, the exemption claim was sustained, the revenue challenge failed, and the appeals were rejected with consequential relief as admissible in law. en-us Wed, 18 Jan 2017 00:00:00 +0530 Mon, 06 Mar 2017 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339736 Captively consumed untrimmed brass sheets and circles were treated as eligible for exemption under Notification No. 67/95, because the mere generation of scrap during trimming did not by itself defeat the exemption. The analysis also reaffirmed that brass and copper are distinct commodities for exemption purposes, so the benefit available in relation to copper could not be denied to brass simply because brass is an alloy of copper. On that reasoning, the exemption claim was sustained, the revenue challenge failed, and the appeals were rejected with consequential relief as admissible in law. Case-Laws Central Excise Wed, 18 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339736