TMI Blog2015 (5) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be cleared on payment of duty. The appellant, thereafter, subjected the paper rolls to further process of cutting and trimming and cleared the printing and writing paper in sheets on payment of duty. The appellant, however, were availing of duty exemption under notification no. 06/02-CE dated 01.03.2002 (serial No. 86 86A ) and subsequently notification no. 4/06-CE dated 01.03.2006 (serial no. 90 and 91). These exemption notifications prescribed a concessional rate of duty for the paper and paper board or the articles made then from manufactured is startng from the stage of pulp, in a factory, and such pulp, contains less than 75% by weight of the pulp made from the materials other than bamboo, hard wood, soft wood, reed (other tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s order of the Commissioner (Appeals), appeal No. E/66/2011 has been filed along with stay application. 2. Heard both the sides. 3. Shri Hari Shankar, Senior Advocate and Shri S. Sunil, Advocate, the Ld. Counsels for the appellant, pleaded that there is no dispute that the appellant have manufactured the printing and writing paper from the pulp of the required specifications, and that the appellant have not availed the SSI Exemption and that the exemption has availed in respect of first clearance of a financial year of quantity upto 3500 MT, that both these exemptions prescribed concessional rate of duty in respect of paper and paper board or article made therefrom manufacturing staring from the stage of pulp in a factory out of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order is not correct. 4. Shri Pramod Kumar , the Ld. Jt. CDR defended the impugned order by reiterating the findings of the Commissioner. He pleaded that board's circular dated 06.06.1994 is in respect of notification no. 22/94-CE, 23/94 - CE, and 24/94-CE while the present dispute is in respect of the said notification no. 06/02-CE dated 01/02/2002 and 04/06-CE. He also pointed out to para 3 of the Board's circular which states that the words starting from the stage of pulp in the notification no. 22/94-CE, 23/94-CE, 24/94-CE only indicate that the process involved in converting pulp to paper/ paper board or articles made therefrom have to take place in the same factory from which these goods are cleared, and that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facturer of the said goods who avails of exemption under notification no. 8/03-CE dated 01.03.2003. There is no dispute that the paper has been manufactured from the pulp of the specified specifications and the other two conditions of the notification, as mentioned above, are also satisfied. The appellant manufacture the pulp of the required specification in their own factory and some quantity of such pulp is also procured from outside. However, conversion of pulp into paper, has been outsourced to M/s Anmol Papers, who convert the pulp into paper on job work basis and return the paper rolls without payment of duty under job work challans under notification no. 214/86-CE. There is no dispute that for this purpose, the appellant have given t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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