TMI Blog2015 (8) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... ification can be extended to that quantity of tobacco which has gone into refuse which attracts NIL rate of duty - Held that:- an identical issue came up before the Tribunal in the appellants own case reported in [2015 (2) TMI 307 - CESTAT BANGALORE] wherein it was held that just because appellant cleared tobacco refuse without payment of duty, cut tobacco which forms part of such refuse cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final product stands cleared on payment of duty are exempt from duty. There is no dispute about the said fact and the exemption being availed by the appellant in respect of cut tobacco manufactured in the factory and used captively. 3. Further, during the course of undertaking the activity of cutting of tobacco leaves in the factory some refuse arises. The said refuse attracts NIL rate of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e treated as a by-product. By-product or waste may be liable to excise duty but we are not considering the liability of the tobacco refuse to excise duty. What we are considering is whether tobacco refuse cleared by the assessee is a final product of the assessee. In this case as rightly submitted by the learned counsel, the assessee is engaged in the manufacture of Cigarette. During the course of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue is no longer res integra. 10. When this observation was made, the learned AR had sought time and no contrary decision has been placed before us at this stage. Under these circumstances the decision of the Tribunal taking a view that tobacco refuse cannot be considered as a final product of the assessee has to be considered and followed. Once we do that the provisions that nothing contained ..... X X X X Extracts X X X X X X X X Extracts X X X X
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