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2023 (2) TMI 1264 - AT - Central ExciseExcisability - waste arising in the form of cigarette/CT paper, mix pulp, aluminium foil during the course of manufacture of cigarette - HELD THAT:- The issue is no longer res integra. In the case of INTERNATIONAL TOBACCO CO. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, GHAZIABAD [2003 (10) TMI 171 - CESTAT, NEW DELHI], the Tribunal has held The Revenue has not controverted the contention of the learned Advocate for the appellants that there is no provisions in Cenvat Credit Rules, 2001 providing for payment of duty on waste and scrap, which has arisen during the manufacture of the finished product. Such a provision had existed in the erstwhile Rule 57F of the Central Excise Rules, 1944. In view of this, the impugned order is not sustainable. The facts being completely identical, following the decision of the Tribunal in appellant’s own case, the impugned order needs to be set aside - Apppeal allowed.
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