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2015 (4) TMI 567 - SUPREME COURT

2015 (4) TMI 567 - SUPREME COURT - 2015 (319) E.L.T. 357 (SC) - Manufacture - Denial of exemption under Notification No.67/95-CE dated 16.3.1995 - assessee had cleared final product i.e. coated paper at nil rate of duty under Notification No.3/2001-CE dated 1.3.2001 - whether coating on uncoated paper, would amount to 'manufacture' - Held that:- Tribunal found that on coating uncoated paper, an article with different name commercially may have emerged but it is not a distinct article with differ .....

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. Aruna Gupta, Adv. Mr. Arijit Prasad, Adv. Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. Rupesh Kumar, Adv. Mr. Jitin Singhal, Adv. ORDER In these two appeals the question of law raised is identical and the parties are also common. The respondent/assessee is engaged in the manufacture of coated and uncoated paper falling under Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985. The Department alleged that uncoated paper and paper board manufactured by the assessee and cons .....

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ppeal against the orders. The question arose whether coating on uncoated paper, would amount to 'manufacture'. The Tribunal found that on coating uncoated paper, an article with different name commercially may have emerged but it is not a distinct article with different character or use and therefore no manufacturing process was involved when uncoated printing and writing paper is coated. The relevant discussion on this aspect runs as under: "After hearing both sides we are of the v .....

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