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2017 (6) TMI 752 - CESTAT HYDERABAD

2017 (6) TMI 752 - CESTAT HYDERABAD - TMI - 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 amounting to manufacture, then transfer or clearance of reels by the appellant to their own sister concern is not clearance of finished excisable goods and the rule 16B would be directly applicable. The provision .....

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for the Appellant. Shri P.S. Reddy, Asst. Commissioner/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 products. Appellant applied for permission for transfer of paper reels to their sister concern to undertake further process of getting these reels converted into reams as per provisions of Rule 16B/16C of Cent .....

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manufacture by this bench in their own case 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 applicable and permission has to be granted to them. She would draw my attention to the rule 16B of CE rules 2002. 4. Ld. Departmental representative reiterated the findings of the impugned order and submits .....

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