TMI Blog2015 (4) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... per, 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 different character or use and therefore no manufacturing process was involved when uncoated printing and writing paper is coated. - conclusion of Tribunal is legally sustainable and there is no error in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factured by the assessee and consumed captively for the manufacture of coated paper and paper board 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 notices were issued demanding certain amount of excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity emerges after the coating having distinct features, name use and character. The coated paper continuous to be paper for printing and writing. The ratio of the decision of this Tribunal in CCE vs. Shree Vindhya Paper Mills is directly applicable in the present case. The view taken by the Commissioner in the impugned order that the assessee is manufacturing two products, namely uncoated paper an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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