TMI Blog2016 (2) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... t there is no provisions in Cenvat Credit Rules, 2001 providing for payment of duty on waste and scrap, which has arisen during the manufacture of the finished product. Such a provision had existed in the erstwhile Rule 57F of the Central Excise Rules, 1944. In view of this, the impugned order is not sustainable. Accordingly, we set aside the order and allow the appeal. - Decided in favour of assessee - Appeal No. E/210/07-Mum - A/85238/16/EB - Dated:- 22-12-2015 - MR. P.S. PRUTHI, MEMBER (TECHNICAL) AND MR. S.S. GARG, MEMBER (JUDICIAL) For the Petitioner : Shri Rajesh Ostwal, Advocate For the Respondent : Shri H.M. Dixit, Assistant Commissioner (AR) ORDER PER: S.S. GARG The present appeal is directed against orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant filed the appeal before the Commissioner (Appeals) who vide his order dated 2.11.2006 dismissed the appeal and now the appellant has filed the present appeal before this Tribunal. 3. The learned counsel for the appellant submitted that the dispute in the present appeal is squarely covered by the decision of the Tribunal in the case of International Tobacco Co. Ltd. vs. CCE, Ghaziabad reported in 2004 (165) ELT 314 (Tri.-Del.). He further submitted that he cited the above decision before both the authorities below but both the authorities have not given any findings whatsoever as to why the said decision is not applicable to the facts of the present case. Both the authorities have merely held that since the waste and scrap a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the submissions of the learned Advocate that no process of manufacture has been taken by them so as to attract the Central Excise duty on such waste of the paper arising during the course of manufacture of the cigarettes. The Revenue has not controverted the contention of the learned Advocate for the appellants that there is no provisions in Cenvat Credit Rules, 2001 providing for payment of duty on waste and scrap, which has arisen during the manufacture of the finished product. Such a provision had existed in the erstwhile Rule 57F of the Central Excise Rules, 1944. In view of this, the impugned order is not sustainable. Accordingly, we set aside the order and allow the appeal. 7. In view of the above facts and the judgment cited a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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