2000 (10) TMI 659

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....None, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in present appeal, preferred by Revenue, is whether excise duty is leviable on untrimmed copper sheet manufactured by M/s. Overseas Trading Corporation. 2. M/s. Overseas Trading Corporation have, under their letter dated 3-10-2000, requested to decide the matter as per Cross-Objections filed ....

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....cles are chargeable to excise duty as these are marketable. He relied upon the decision in the case of Agrawal Rolling Mills v. C.C.E., New Delhi, 1997 (93) E.L.T. 615 (T) in which it is clearly mentioned that the Appellants were clearing the untrimmed sheets and circles which goes to show the marketability of the product; that as the product is not unstable, it is capable of being brought to the ....

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....able or even capable of being marketed. They placed reliance on the decisions in Bhor Industries v. CCE - 1998 (100) E.L.T. 12 (S.C.), Union of India v. Delhi Cloth & General Mills Co. Ltd., 1997 (91) E.L.T. 23 (S.C.) and 1997 (92) E.L.T. 315 (S.C.) and Nirlon Synthetic Fibres and Chemicals Ltd. v. CCE, 1996 (86) E.L.T. 457 (S.C.) = 1996 (15) RLT 675 (SC). 4. We have considered the submiss....