2002 (7) TMI 643 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai ruled that waste and scrap of paper generated during manufacturing are excisable goods. The appellants are entitled to abatement of duty under Section 4(4)(d)(ii) of the C.E. Act. The Tribunal accepted the plea for abatement based on relevant legal provisions and directed the refund of excess duty paid by the assessee.