Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 164 - AT - Central ExciseDenial of concessional rate of duty - exemption under notification no. 06/02-CE dated 01.03.2002 - SSI exemption - paper not been manufactured in the same factory - Held that:- Notification no. 6/02-CE dated 01.03.2002 (Serial No. 86 and 86A ) and successor notification no. 4/06-CE (Serial No. 90-91) prescribe the concessional rate of duty for paper and paper board or articles made there from manufactured/ starting from the stage of pulp in factory, and the pulp is of a specified specification/ that is, containing not less than 75% by weight of the pulp made from the materials other than Bamboo, hard wood, soft wood/ reed (other than sarkanda ) or rags. This exemption is subject to certain conditions as mentioned in the notification, and one of the condition is that this exemption would be available to papers/ paper board cleared for home consumption from factory in any financial year up to first clearances of aggregate quantity not exceeding 3500 MT and that this exemption shall not be applicable to a manufacturer of the said goods who avails of exemption under notification no. 8/03-CE dated 01.03.2003. - when in this case it is the appellant who is liable to pay duty on the paper and not the job worker who converted pulp into paper rolls on job work basis, the exemption under these notifications cannot be denied to them. In view of this, we hold that the impugned order in not correct. The same is set aside. - Decided in favour of assessee.
|