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2014 (4) TMI 416 - AT - Central ExciseManufacture pulper waste and refuse - Exciability - During the process of manufacture of paper, pulper waste and refuse also emerges - Exemption under Notification No.76/86-CE, dated 10.02.1986 - Held that:- Admittedly, the sludge as also pulper waste emerges during the course of manufacture of paper and paper board and such emergence is inevitable. The same cannot be held to be any incidental or ancillary process to the completion of a manufactured product. Similarly, there is no deeming provision under any section or Chapter notes so as to hold the said emergence of waste in the shape of sludge or pulper waste, as amounting to manufacture. Admittedly, the third situation involving packing or re-packing, labelling or re-labelling or declaring MRP, etc. on the said sludge and paper waste is not involved in the present cases. As such, the emergence of sludge and pulper waste during the course of manufacture of paper or paper board cannot be held to the result of any manufacturing activity. Lower authorities have classified the sludge and pulper waste as falling under the Head 4707 90 00. The said heading 4707 relates to (recovery of waste and scrap) paper or paper board. The sub-heading 47 07 90 00 specifies unsorted waste and scrap. In as much as the entry relates to waste and scrap of paper or paper board and not to sludge and pulper waste, the same cannot be held to be covered by the said entry - Decided in favour of assessee.
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