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P.C.JAIN, ARCHANA WADHWA
Rupnarayanpur Metal & Wire Industries – Appellant
Versus
Commissioner of Central Excise, Bolpur – Respondent
Per P.C. Jain :
Briefly stated the facts of the case are as follows:-
1.1. The appellants herein obtained waste and scrap of copper from M/s. Hindustan Cables, which arose during the course of manufacture of cables out of the duty-paid imported/indigenous copper bars and rods. There is no dispute that the waste and scrap of copper cleared by M/s. Hindustan Cables to the appellants herein, were not liable to duty in terms of Notification No. 172/84-CE dated 1.8.84.
1.2. The appellants after melting the said waste and scrap manufactured the copper ingots therefrom. Thereafter, the appellants sent the copper ingots so manufactured by them, to a job worker who rerolled the ingots into copper bars and rods which were returned by the job worker to the appellants herein. Those copper bars and rods were then sent by the appellants to M/s. Hindustan Cables.
1.3. A question has arisen about the duty liability of the copper bars and rods so manufactured, as mentioned above. Revenue has charged duty on copper bars and rods in terms of Notification No. 175/84-CE.
1.4. Appellants' contention on the other hand, is that they are not liable to pay any duty because they have manufactured only copper
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