2016 (7) TMI 634

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....plicants Shri Sanjay Jain, DR for the Respondent ORDER After hearing both the sides, duly represented by Ms. Neha Meena for the appellant and Shri Sanjay Jain for the respondent, we find that the appellant is a 100% EOU and imported mixed metals scrap of aluminum prime alloy ingots, copper prime ingots and zinc prime alloy ingots without payment of duty of Customs. The said goods cleared by the....

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....ifferential demand of duty in respect of the scrap cleared by them during the period in question. Though the appellant contended before the original adjudicating authority that such segregation of scrap amounts to manufacture and as such they have rightly claimed the benefit of notification in question, Deputy Commissioner, by rejecting the appellants stand confirmed the duty of Central Excise Rs.....

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....t both the authorities have held that the activity of the appellant does not amount to manufacture. As such concessional rate of duty in terms of notification no. 23/2003-CE, which is applicable only to the goods manufactured, would not be available. Accordingly, both the authorities have confirmed the demand of central excise applying the full rate of duty. Though the ld. Advocate for the appella....