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TMI Blog2013 (12) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants are not covered by the Section 11C notification - the basis for denying exemption under Notification No. 119/66-C.E., is that wire bars are not copper in crude form/virgin copper - Once it is accepted that copper wire bars were Additional Customs duty paid, the proforma credit of the duty under Rule 56A cannot be denied - once the proforma credit benefit is extended, the net duty liability of the appellants would become nil – order set aside – Decided in favour of Assessee. - E/919-920/2005-EX(DB) - Final Order Nos. 56491-56492/2013-EX(BR)(PB) - Dated:- 26-4-2013 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. Shri B.L. Narsimhan, Advocate, for the Appellant. Shri N. Pathak, DR, for the Respondent. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n from the Industry to the Central Board of Excise Customs, the Central Govt. issued a Notification No. 3/91-C.E. (N.T.), dated 30-6-1991 under Section 11C notifying that no duty is required to be paid by manufacturers of copper wire rods for excise duty paid copper wire rods during the period from May, 1969 and Aug, 1984, as during that period, there was prevailing practice to treat copper wire rods manufactured from duty paid copper wire bars as exempt from duty under Notification No. 119/66-C.E. 1.2 Both the SCNs were adjudicated by the Commissioner vide order dated 5-2-1991 by which the duty demands were confirmed holding that benefit of exemption Notification No. 119/66-C.E. is not available and the appellant s case is not covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opper wire bars fall under the same Tariff Heading 26A(la) of the erstwhile Central Excise Tariff, that in respect of both the items there was some specific rate of duty of 3000 P.M.T. and both these items were covered under 56A of the Central Excise Rules, 1944 for proforma credit; that firstly making the wire rods from wire bars does not amount to manufacture and in this regard he relies upon the judgment of Hon ble Bombay High Court in the case of Municpal Corpn. of Greater Bombay v. Devidayal Electronics reported as [1993 (66) E.L.T. 198 (Bom.)]; that in any case, even if the process is treated as manufacture, there will be no duty liability in respect of wire rods, as the wire rods had been made out of imported wire bars on which addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise), C.B.E. C. had recommended to the Board for extending the Section 11C notification to wire rods made out of imported wire bars on which Additional Customs Duty had been paid, and that in view of the above submissions, the impugned orders are not sustainable. 4. Shri N. Pathak, learned DR, pleaded that the issue of applicability of 11C Notification stands decided by the Tribunal in the earlier order against the appellants, that though the appellants had taken the matter to Apex Court, the Apex Court has only allowed withdrawal of the appeals with liberty to them to approach the Board for the necessary clarification; that, the Board has not issued any clarification and as such the Notification No. 3/91-C.E. (N.T.) issued under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of the Additional Customs duty paid in respect of wire bars would be available for discharging duty in respect of wire rods, and thus the entire case would be revenue neutral and the net duty liability of the appellant would be nil. The department s contention that there is no evidence on record to show the wire bars were duty paid is difficult to accept, as it is Department s own case that the copper wire rods have been made out of the imported copper wire bars on which Additional Customs Duty had been paid and hence the appellants are not covered by the Section 11C notification. Even the SCNs issued to the appellants do not question the duty paid nature of the copper wire bars from which the wire rods had been manufactured - the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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