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2018 (12) TMI 1988 - AT - Central ExciseLeviable to Excise Duty or not - waste & scrap of paper arising during the course of manufacturing of cigarettes - HELD THAT:- The said issue came up before this Tribunal in appellant’s own case for the earlier period INTERNATIONAL TOBACCO CO. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, GHAZIABAD [2003 (10) TMI 171 - CESTAT, NEW DELHI] wherein this Tribunal held that the waste and scrap of paper arising during the course of manufacturing of cigarette is not a process of manufacture. Therefore, the said waste and scrap does not attract Central Excise duty. Therefore, following the precedent decision of the Tribunal in appellant’s own case, it is held that the appellant is not liable to pay duty on waste & scrap of paper arising during the manufacture of cigarettes. The impugned order is set aside - the appeal is allowed.
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