Duty on shells and Blanks of Copper captively consumed in the manufacture of copper pipes and tubes during the period 1-3-1981 to 8-7-1983 - Doubts regarding

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.... - Doubts regarding F. No. 138/1/87-CX.4 Dated 25-2-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Duty on shells and Blanks of Copper captively consumed in the manufacture of copper pipes and tubes during the period 1-3-1981 to 8-7-1983 - Doubts regarding. Some of the manufacturers have represented against excise duty demanded on shel....

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.... it would be necessary to re-open such cases by raising duty demands on the captively consumed goods. The problem was overcome when a further amendment was introduced in rules 9 and 49 of the Central Excise Rules by notification No. 187/83-C.E., dated 9-7-1983. 3. In the instant case the demand relate to the period prior to 9-7-1983 (from 1-3-1981 to 8-7-1983). The Board desires to have the fol....