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Commissioner of Central Excise, Jaipur Versus M/s. Pitamber Coated Paper Ltd

2015 (4) TMI 567 - SUPREME COURT

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 amou .....

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involved when uncoated printing and writing paper is coated. - conclusion of Tribunal is legally sustainable and there is no error in the view taken by the Tribunal - Decided against Revenue. - Civil Appeal No. 2270 of 2004, Civil Appeal No. 3161 of .....

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d, 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 uncoat .....

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rd was not eligible for exemption under Notification No.67/95-CE dated 16.3.1995 for the reason that the assessee had cleared final product i.e. coated paper at nil rate of duty under Notification No.3/2001-CE dated 1.3.2001 as amended. Show cause no .....

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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 m .....

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cess of coating of the uncoated paper would not amount to a manufacturing process. No different commodity emerges after the coating having distinct features, name use and character. The coated paper continuous to be paper for printing and writing. Th .....

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and coated paper cannot be accepted. Uncoated paper emerges at one stage of the manufacturing process of coated paper. A reading of the exemption notification would clearly show that it grants an exemption from payment of duty on paper and paper boar .....

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