1999 (5) TMI 402

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.... the same. As a result they were getting 'ravali' after one or two more process namely cleaning and washing. Part of the 'ravali' was cleared as such described either as 'ravali' or as 'refined brass dross' or as "brass dross". It, however, appears that part of ravali so obtained by them was also further converted into brass ingots or Pittal Pat or rods as alleged in the show cause notice. These are all 3 names of the same product. Brass ingots so obtained as a result of process of refining and casting into moulds (dies) were sold to the various dealers. 2. Appellants had not made any declaration regarding their activity as mentioned above. Revenue felt that a process of manufacture had been undertaken by the appellants in respect o....

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....the statements of the various purchasers of the appellant's products, we observe that the appellant was producing two products namely :- 1.       Ravali and 2.       Pittal Pat and both these products was being sold as per orders placed by the dealers. We observe that ravali is not a manufactured product as already held by the Tribunal in the case of Super Engineering Co. v. CCE, Rajkot reported in 1996 (82) E.L.T. 539. In this connection para 11 of the said judgment is reproduced :- "11. Taking into consideration the ratio of the judgments rendered by the Hon'ble Supreme Court; we have to hold that the process of pulverising/ washing and cleaning of brass/ash does not ....