cent
fied: ad valorem.
(i) Insulated wires and cables of copper, aluminium or
other metals and alloys, whether sheathed or
unsheathed, the conductor ... sectional area not exceeding 1.5 square
millimetres in the case of copper, or not exceeding
2.5 square millimetres in the case of aluminium
Spinning & Weaving Mills Co. Ltd. v. Sales Tax Officer , Kanpur , Indian Copper Corporation Ltd. v. Commissioner of Commercial Taxes, Bihar, Patna , and Collector
also found that the noticee illegally availed of Cenvat credit on Copper wire. Certain other violations were also mentioned in the notice.
3. The assessee
learnt that said
duty was not chargeable on waste and scrap of copper as per
notification dated 1.8.1984. Accordingly, the petitioner filed an
application ... been stated
that the exemption notification applies only if scrap arises from copper
and brass on which duty has already been paid. It has been
petition, the petitioner-Board is
fabricating HT/LT coils from super enameled copper wire on which excise
duty is already paid. The copper wire
appellant is engaged in
manufacture of brass/copper/zinc sheets and circles and avails
MODVAT/CENVAT facility under the rules. Investigation was
initiated against certain
