1997 (12) TMI 306

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...., JDR, for the Appellant. Shri S.V. Nankani, Advocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - These are three appeals filed by the department involving a common issue and, therefore, these appeals are clubbed together and are being taken up for disposal. 2. According to the department, the respondents during the period in question has manufactured brass ....

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....ted that exemption under respective notifications is to be extended only for copper manufactured out of old scrap of copper and if it is further added any other material the exemption cannot be granted. On the other hand, Shri Nankani submitted that issue involved in these cases has been covered by the ratio of the decision of the Tribunal in the case of Collector of Central Excise, Bombay v. Bras....

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....s considered in the case and, accordingly, following the ratio thereof we hold that the products in question are entitled to the benefit of notifications referred to above and, accordingly, we uphold the impugned orders and in the result, the Appeal Nos. E/4044 and 4451/89-B1 filed by the department are hereby dismissed. 5. In Appeal No. E/3552/90-B1 it was submitted by Shri Nankani that f....