2001 (2) TMI 675 - AT - Central Excise

Summary

The appeal involved whether duty set off on cut tobacco should be limited to quantity used in cleared cigarettes or entire quantity cleared. Board clarified set off allowed on quantity issued for manufacture. Tribunal ruled in favor of appellant, allowing set off on all cut tobacco issued for cigarettes, not just contained in cleared cigarettes. Impugned order set aside, appeal allowed, cross-objection rejected.