2017 (8) TMI 394

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....anufacture of Copper Sheets, Copper Circles, Brass Sheets and Brass Circles falling under Tariff Item Nos.74091900 and 74092900 respectively of the First Schedule to the Central Excise Tariff Act, 1985. The major inputs for manufacture were Copper Scrap, Brass Scrap and Zinc. The process of manufacture was that Copper/Brass Scrap was loaded in the furnace and Billets of Copper or Brass were manufactured the said Billets were rolled to produce untrimmed sheets and circles of Copper and Brass. Said untrimmed sheets and circles were further converted into trimmed sheets and circles of Copper and Brass and during the process waste of Copper and Brass emerged which was attracting nil rate of duty. Trimmed sheets and circles of Copper and Brass w....

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..../circles of Brass and waste Scrap of Brass attracting Nil rate duty being captively consumed and whether the same affects livability of duty on the said untrimmed Brass sheets." The learned Commissioner (Appeals) has observed that the Original Authority had held the untrimmed sheets of Brass which were used for manufacture of trimmed sheets of brass intended for use in the manufacture of utensils/handicrafts were also found used in the manufacture of waste scrap of Brass which was captively consumed in the manufacturing cycle, under exemption and, therefore, the untrimmed sheets of Brass which actually found usage in manufacturing of waste scrap were liable to duty of excise. The learned Commissioner (Appeals) further observed that from th....

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....ex Court in the case of M/s Mewar Bartan Nirman Udyog v/s CCE Jaipur reported at 2008 (231) ELT 27 (SC) wherein the Hon'ble Supreme Court has observed as under :- "Items made from Copper attract duty at the rate of Rs. 3,500/- per MT whereas circles made from brass attract Nil rate of duty and therefore, the learned Commissioner (Appeals) has held that the findings of the Original Authority that untrimmed sheets of brass attract Central Excise duty was set aside thus learned Commissioner (Appeals) set aside the Order-in-Original dated 25.03.2009. Aggrieved by the said order Revenue has filed this appeal." 3. The grounds of appeal filed by the Revenue states that Copper stated at Heading 74.09 includes refine copper and zinc based alloys c....