1991 (12) TMI 58

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....1) In any crude form including ingots, bars, blocks, slabs, billets, shote and pellets. Rs. 1,500/- per metric tonne. (2) Manufactures, the following namely:- plates, sheets, circles, strips and foils in any form or size. Rs. 2,000/- per metric tonne. (3) Pipes and tubes. 10 per cent ad valorem."   As per this entry both copper and copper alloys in any crude form as also pipes and tubes of copper and copper alloys are excisable. By a Notification dated 28th December, 1963, the Government granted certain exemption from excise duty equivalent to the duty that was paid on the copper and copper alloys in any crude form in respect of pipes and tubes of copper and copper alloys. Since an interpretation of this N....

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....ial, in view of the fact that the Appellate Authority, namely, the Collector of Central Excise has found that there was a manufacturing loss and that the claim of the appellant that the lost quantity was 6.97% appears to be genuine, we proceed on the basis that there was certain manufacturing loss. The High Court was of the view that the Notification granted exemption "only on pipes and tubes, which means that the exemption has to be calculated on the basis of the weight of the raw material actually used for the purpose of manufacture of pipes and tubes." 3. Mr. Harish Salve, learned counsel for the appellant contended that the Notification intended to and on plain reading it did, exempt copper and copper alloys used in the manufacture o....

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....of the learned counsel for the Revenue was that the levy of excise duty was on pipes and tubes and the rebate related to that of copper and copper alloys content thereof and, therefore, only that quantity that was found forming the pipe or tube could get relief and not the entire quantity which was put in the process of manufacture. This argument does not give full weight to the words "in the manufacture of which duty paid copper or copper alloys in any crude form are used, from so much of duty of excise leviable thereon as is equivalent to the duty already paid under sub-item (1) and/or (2) of the said item of copper and copper alloys in any crude form or manufacture thereof." Duty paid copper and copper alloys in crude form are used in th....