2017 (1) TMI 1309

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....a, A.R. for the Appellant-Revenue Shri Rahul Gajera, Advocate for the Respondent-assessee ORDER Per Ashok K. Arya Revenue is in appeal against the Order-in-appeal No.143/2008 dated 28.3.2008 passed by the Commissioner (Appeals), Central Excise and Customs, Daman. The impugned Order-in-appeal sets aside the Order-in Original dated 15.6.2007 passed by the Additional Commissioner of Centr....

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....opper scrap Druid as copper wire scrap with various types of insulation including plastic. They had cleared the PVC granules manufactured by them out of the above raw material claiming exemption under serial No.73 of Notification No.6/2002-Central Excise dated 1.3.21002 as amended. 3.1 A show cause notice dated 20.9.2006 was issued to the appellant that the exemption under serial No.73 of Not. ....

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....efit of exemption from payment of duty under Not. No.6/2002-Central Excise (supra). 4. After careful consideration of the facts of the case and submissions of both sides which are on record, we are of the considered view that the Respondent is entitled to the benefit of Notification No.6/2002-Central Excise (supra) as per its serial No.73 of the Table attached to the said Not. Serial No.73 of t....

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....der Chapter 39.04 to 39.14. They have been manufacturing the said items out of scrap/waste generated from copper wire/cable which fall under Chapter 85 (Central Excise Tariff i.e Tariff Headings 85.44/85.46/85.47) of the First Schedule to the Central Excise Tariff Act, 1985. As per ISRI (Institute of Scrap Recycling Industry, INC, Washington) , it has been explained that copper scrap druid is a wa....