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2016 (2) TMI 253 - CESTAT MUMBAI

2016 (2) TMI 253 - CESTAT MUMBAI - TMI - Duty demand on waste/scrap of packing materials cleared from the factory - Held 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 [2003 (10) TMI 171 - CESTAT, NEW DELHI] wherein held that there is force in 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 wa .....

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e 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 order-in-appeal No. CPA/60/M-IV/06 dated 2.11.2006 passed by Commissioner of Central Excise (Appeals), Mumbai- .....

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luminium foil etc. During the process of manufacture of cigarettes, some inputs get deformed, torn, wet and soiled and become unusable and are rejected. 2.1 The appellant was issued show cause notice dated 5.5.2005 demanding an amount of ₹ 2,07,446/- as duty on waste/scrap of packing materials cleared from the factory during the period April 2004 to March 2005. The appellant submitted the reply alleging that they are not manufacturing waste/scrap and they are not liable to pay duty and tha .....

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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 deci .....

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) ELT 459 (Tri.-Bang.); (iv) CCE vs. Ballarpur Industries Ltd. reported in 2014 (300) ELT 181 (P&H); (v) VVF Ltd. vs. CCE reported in 2009 (248) ELT 593 (Tri.-Ahmd.). 3.1 The learned counsel also submitted that the Tribunal in the judgments cited above has categorically held that no process of manufacture has taken place so as to attract excise duty on wastes of paper. 4. On the other hand, the learned AR reiterates the findings of the Commissioner (Appeals). 5. We have heard the learned cou .....

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