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2016 (11) TMI 1283 - AT - Central ExciseManufacture – excisibility of waste, scrap and parings of paper and paperboard arising during manufacture of empty boxes with use that paper and paperboard - Held that: - We find that the appellant is not engaged in the manufacture of any paper or paper board. These items were their inputs procured after payment of Cenvat Credit duty. These inputs were put to intended use in appellant s factory. In such a situation this is not tenable to hold that appellant was engaged in the manufacture of waste and scrap of paper. We note the similar dispute was before the Tribunal in the case of WIMCO Ltd. vs CCE Lucknow [2008 (7) TMI 108 - CESTAT NEW DELHI], where it was held that These scrap/waste/paring also cannot be considered as intermediate product or by product during the course of manufacture of any excisable goods - scrap of paper cannot be considered as a product different from the paper - Mere mentioning in the tariff is not sufficient to attract excise levy. Appeal allowed - decided in favor of appellant-assessee.
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