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Copper/Aluminium and articles thereof - Exempt if used within the factory of production or in the manufacture of utensils or handicrafts

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.... Notification No. 135/94-C.E. Dated 27-10-1994 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) speci....

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.... intended for use in the manufacture of utensils or handicrafts.     10. 74.04 Copper waste and scrap If used within the factory of production for the manufacture of unrefined or unwrought copper, copper sheets or circles and handicrafts :";       (b) after the Table, the following proviso shall be added, namely :-     &nbsp....

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....s has been taken under rule 57A or rule 57Q of the Central Excise Rules, 1944.     7. 76.06 Aluminium circles Rs. 2000/- per tonne If, - intended for use in manufacture (a) of utensils, and (b) no credit of duty paid on inputs has been taken under rule 57A or rule 57Q of the Central Excise Rules, 1944.     8. 76.04 Aluminium waste....