2016 (11) TMI 1283

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..... . Manjhi, A.R. for the respondent ORDER Per B. Ravichandran The appeal is against the order dated 29.09.2009 of Commissioner (A) Indore. The appellant is engaged in the manufacture of dry battery cell liable to central excise duty. They were availing Cenvat Credit of duty paid on inputs and capital goods as well as services. 2. Paper and paper board is one of the raw materials purchased by the .....

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..... he manufacture of any paper or paper board. These items were their inputs procured after payment of Cenvat Credit duty. These inputs were put to intended use in appellant s factory. In such a situation this is not tenable to hold that appellant was engaged in the manufacture of waste and scrap of paper. We note the similar dispute was before the Tribunal in the case of WIMCO Ltd. vs CCE Lucknow [2 .....

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..... a product different from the paper, the waste arising out of paperboard is not a product different from paperboard. We also do not find any special definition rendering emergence of such waste, scrap, paring as amounting to manufacture. Mere mentioning in the tariff is not sufficient to attract excise levy." 5. Following the above ratio, we find no justification in the impugned order and accordin .....

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