2000 (10) TMI 659

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.... : 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 by them. We, therefore, heard Shri M.P. Sin....

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.... 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 market for being bought and sold. He distin....

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....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 submissions of both the sides. It is settled law that ....