2017 (2) TMI 1349

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t (s): Shri K. J.Kinariwala, AR Per: Dr. D.M. Misra Heard both sides. 2. This is an appeal filed against the order-in-appeal No, VAD-EXCUS- 003-APP-536 dated 27.01.2017 passed by Commissioner (Appeals), Central Excise, Customs and Service Tax-Vadodara-l 3. Briefly stated the facts of the case are that during the course of Audit it was noticed that the appellant had transferred Copper I....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mediate product is entirely consumed in the manufacture of Copper Wire Rods. It is his contention that through a clerical mistake, while writing their books of account, the Copper ingots which could not be used for manufacture of Copper Wire Rods for a long time was transferred to their scrap account and later used in the manufacture of wire rods after melting the same in the furnace. It is his co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y had not applied for remission of duty involved on the Copper ingots when the same was transferred to their ledger account for scrap, being unfit and could not be used in the manufacture of Copper Wire Rods, since it remained in the stock for a longer period. I find that there is no dispute of the fact that the manufactured Copper Ingots have been later used in the factory, by melting it in the f....