SC issues notice to Revenue
in appeal against Delhi CESTAT decision which confirmed excise duty demand on
HR coils that were cut away during manufacture of MS spirally welded pipes;
While affirming the adjudication order, CESTAT had rejected assessee’s claim
that slitting of HR coils was a separate process which did not amount to
manufacture; Appreciating the process of manufacture of spirally welded pipes,
CESTAT had noted that cutting away of uneven edge of HR coils could not be
considered as independent process inasmuch as it was process carried out by way
of preparation in continuous process leading to finished product, viz. pipes;
There was no dispute that pieces of HR coils which were cut away were nothing
but scrap, it had to be considered as emerging in the manufacture of finished
product only and therefore, the same was liable to excise duty; CESTAT had also
rejected assessee’s claim of benefit under Notification No. 89/95-CE which
exempted waste and scrap arising in course of manufacture of exempted goods,
observing that while assessee claimed exemption under Notification No.
6/2006-CE to clear pipes, it also cleared goods on payment of excise duty :
SC
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