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M/s. Panasonic Energy India Co. Ltd. Versus C.C.E. Indore

2016 (11) TMI 1283 - CESTAT NEW DELHI

Manufacture – excisibility of waste, scrap and parings of paper and paperboard arising during manufacture of empty boxes with use that paper and paperboard - Held that: - We find that the appellant is not engaged in the manufacture of any paper or pa .....

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e and scrap of paper. We note the similar dispute was before the Tribunal in the case of WIMCO Ltd. vs CCE Lucknow [2008 (7) TMI 108 - CESTAT NEW DELHI], where it was held that These scrap/waste/paring also cannot be considered as intermediate produc .....

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ed in favor of appellant-assessee. - Appeal No. E/3222/2009-EX (DB) - Final Order No. 54175/2016 - Dated:- 18-10-2016 - Dr. Satish Chandra, President And Mr. B. Ravichandran , Technical Member Shri Tushar Jarwal & Ms. Charu Tripathi, Advocate for .....

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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 appellant on payment of duty. They have availed credit on the same. The said paper an .....

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were cleared for a consideration by the appellant. The revenue proceeded to demand duty on said scrap of paper under the heading 4707 as waste and scrap of paper or paper board. The Original Authority as well as the first Appellate Authority confirm .....

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oard. 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 .....

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d paperboard from the market. They are not the manufacturer of paper and paperboard and they are merely consumers of paper and paperboard. When they used such paper and paperboard for manufacture of empty boxes, some quantity of waste, scrap and pari .....

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