2012 (3) TMI 368

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....ant. Shri Sunil Kumar, SDR, for the Respondent. ORDER As per the facts on records, the appellant is engaged in the manufacture of brass rods more than 10 feet of length which is further used by them for wire drawing. The appellant was availing the benefit of SSI exemption Notification No. 8/2002-C.E., dated. 1-3-2002 in respect of their final product brass wire. The brass rod which came i....

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....n fine of Rs. 1 lakh. In addition, penalty of Rs. 1 lakh stands imposed upon the appellant. The original adjudicating authority also directed that the appellants are not entitled to SSI exemption in respect of brass rods manufactured by them and they should be used for further manufacture of brass wire only on payment of duty. The brass wire rods manufactured by the appellant should be entered in ....

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.... by the appellant which are admittedly more than 10 feet in length are required to pay duty or not. We have seen the relevant Notification No. 8/2002-C.E. The said notification grants exemption to the goods mentioned in the annexure to the notification. Sl. No. (xxii) of notification reads as under :- "All goods falling under - (a) heading No. 74.03, excluding the following goods falling und....

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.... used in the same factory for making wires and benefit of SSI exemption notification is not available to the said brass rods. Further the benefit of captive consumption notification is also not available to them, inasmuch as their manufacture attracts nil rate of duty. As such, we do not find any infirmity in the order of the lower authorities that the brass rods are required to discharge duty lia....