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2015 (4) TMI 567 - SC - Central ExciseManufacture - Denial of exemption under Notification No.67/95-CE dated 16.3.1995 - assessee had cleared final product i.e. coated paper at nil rate of duty under Notification No.3/2001-CE dated 1.3.2001 - whether coating on uncoated paper, would amount to 'manufacture' - Held that:- Tribunal found that on coating uncoated paper, an article with different name commercially may have emerged but it is not a distinct article with different character or use and therefore no manufacturing process was involved when uncoated printing and writing paper is coated. - conclusion of Tribunal is legally sustainable and there is no error in the view taken by the Tribunal - Decided against Revenue.
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