Copper Circles, Sheets, etc. - Credit of Duty

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....ed or untrimmed sheets or circles of copper, falling under heading No. 74.09 of the First Schedule to the Central Excise Tariff Act, 1985 (6 of 1986) (hereinafter referred to as the said Tariff Act) intended for use in the manufacture of handicrafts or utensils, subject to the condition that the manufacturer did not avail the credit of excise duty paid, under rule 57A or rule 57B or rule 57Q of th....

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....erred to as the said Act), the credit of duty of excise paid on capital goods, under rule 57Q of the said Rules, as was in existence during the relevant time, was not being denied to assessees who were paying excise duty at the concessional rate of Rupees 3100 per metric tonne on trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils and ta....