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2004 (12) TMI 177 - AT - Central Excise
Issues:
1. Whether the assessee is a manufacturer of Brass Sheets exempted from duty under specific Notifications. 2. Interpretation of exemption notifications and scope of exemption for goods manufactured from old, condemned, and damaged materials. Issue 1: The Revenue appeals arose from the Commissioner's order holding the assessee as a manufacturer of Brass Sheets exempted from duty under Notification No. 5/98-C.E. and Notification No. 3/2001-CE. The Commissioner's findings were based on the Tribunal's ruling regarding the benefit of exemption for brass circles made by the assessee. The Commissioner emphasized that the wordings and content of the two notifications were identical, exempting goods other than trimmed or untrimmed sheets/circles of copper intended for specific uses. The Commissioner stressed the importance of strictly interpreting exemption notifications based on their wording to ensure the intended benefit is extended to the assessee without defeating the purpose of the exemption. Issue 2: Upon hearing both sides and considering the Revenue's grounds, the Tribunal found that the appellants were manufacturing brass sheets from old, condemned, and damaged brass vessels and scrap purchased from the market, not pure copper sheets. The Tribunal referred to a previous judgment in a similar case where it was established that goods manufactured from such materials were exempted from duty. The Tribunal agreed with the Commissioner's application of this precedent to the current case, concluding that the appellants were indeed exempted from duty under the relevant notifications. Consequently, the Tribunal rejected the Revenue's appeals, stating that there was no merit in challenging the Commissioner's decision. This judgment clarifies the interpretation of exemption notifications and the scope of exemption for goods manufactured from specific materials, providing a detailed analysis of the Tribunal's reasoning based on legal precedents and the wording of the relevant notifications.
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