2018 (3) TMI 829

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.... 70323-70325/2018<br>Central Excise<br>MR. Ashok Jindal, Member (Judicial) AND MR. Anil G. Shakkarwar, Member (Technical) Shri Rajeev Ranjan (Joint. Commr.) AR And Shri Pawan Kumar Singh (Supdt.) AR, for Appellant(s) Ms. Stuti Saggi (Proxy Counsel), for Respondent(s) Per: Ashok Jindal The present appeals are filed by Revenue. The respondents were manufacturers of Copper Sheets and Circ....

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....there were two final products in respect of untrimmed sheets of Brass, one was trimmed sheets and other was scrap and waste and that scrap was falling under Heading 7404.10 and was attracting Nil rate of duty and, therefore, untrimmed sheets and circles of Brass used as inputs for manufacture of the said two final products. Therefore, the respondents are liable to pay duty. 4. Heard the parties....