2008 (1) TMI 803 - AT - Central Excise

Summary

Issues involved: Interpretation of Notification No. 6/2002 u/s 86 and Notification No. 67/95 for duty exemption on core pipe manufactured by the appellant.

Interpretation of Notification No. 6/2002: The appellant, a manufacturer of paper and paper articles, claimed duty exemption under Notification No. 6/2002 for core pipe production. The Revenue contended that core pipe was not eligible for exemption under Notification No. 67/95. The Tribunal found that the appellant was covered by Notification No. 6/2002, which grants exemption to articles made from paper as well. As core pipe is an article made from paper, the appellant was deemed entitled to the exemption. The Tribunal ordered a full waiver of the demanded amount until the appeal's disposal, recognizing the appellant's prima facie case under the notification.

Conclusion: The Tribunal ruled in favor of the appellant, holding that they were entitled to the duty exemption under Notification No. 6/2002 for core pipe production as it falls within the scope of articles made from paper covered by the notification. The appellant was granted a full waiver of the demanded amount pending the appeal's resolution.