2018 (3) TMI 831

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..... d product and waste and scrap attracting Nil rate of duty being captively consumed or whether the said untrimmed sheets of brass were leviable to Central Excise duty? Held that: - Undisputedly untrimmed sheets of brass were being used in the manufacture of utensils and handicrafts and, therefore, they were attracting Nil rate of duty and, therefore, the question of applicability of said N/N. 67 .....

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..... s whether untrimmed sheets/circles of Brass manufactured by the respondents were leviable to Central Excise Duty as an intermediate product arising in the course of manufacture of trimmed product and waste and scrap attracting Nil rate of duty being captively consumed or whether the said untrimmed sheets of brass were leviable to Central Excise duty. The issue culminated into the passing of the im .....

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..... did not appear to be admissible to the benefit of Notification No. 67/1995 dated 16.03.1995 which is for exemption for captive consumption. 3. Heard the parties and peruse the records. 4. It is very clear from the ruling by Hon ble Supreme Court in above said case of CCE, Jaipur vs. M/s Mewar Bartan Nirman Udyog that all gods falling under Heading No. 7409 made of Brass and intended for use .....

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