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International Paper APPM Ltd. Versus CCE & ST, Visakhapatnam

2017 (6) TMI 752 - CESTAT HYDERABAD

Applicability of provision of Rule 16B and 16C of CER, 2002 - permission to clear the goods under provisions of Rule 16B without payment of duty to their sister concern - Held that: - If there is no dispute that conversion of reels to reems is amount .....

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the nature of facilitation for movement of further activity, which should not be denied for technicalities - The provision of rule 16-B of Central Excise Rules are in the nature of facilitation for movement of further activity, which should not be d .....

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mmissioner/AR for the Respondent. ORDER This appeal is directed against Order-in-Original No. VIZ-EXCUS-002-COM-11/16-17, Dt. 04.08.2016. 2. The relevant facts of the case that arise for consideration are appellant herein is manufacturer of paper pro .....

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hority i.e. Principal Commissioner rejected the said application filed by appellants, holding that the provision of Rule 16B and 16C are not applicable in this case. Against such an order, the appellant has filed this appeal. 3. Ld. Counsel appearing .....

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CC & CE, Guntur Vs. AP Paper Mills Ltd [2008(225)E.L.T 558 (Tri.-Bang). It is her submission that if the process of converting reels to reems is considered as a manufacturing activity, provision of rule 16 B of Central Excise Rules 2002 will be a .....

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ble only for removal of excisable goods, while in the case in hand the paper reels are finished goods and provision of Rule 16B will not be applicable. 5. On due consideration of facts put forth by both sides and reading of the provisions of Rule 16B .....

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6. Firstly, it is undisputed that the Tribunal in the case of AP Paper Mills Ltd (supra) held against appellants had given categorically findings that conversion of reels to reems is to be considered as manufacture. Further, it is to be noted that re .....

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