2003 (10) TMI 171

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..... filed by M/s. International Tobacco Ltd., is whether duty of Excise is payable by them on waste and scrap of paper generated during the manufacture of cigarettes. 2. Shri B.L. Narasimhan, learned Advocate submitted that the appellants manufacture cut tobacco and cigarettes and during the process of manufacturing, they use modvatable inputs such as cigarette paper, filter rods, shells, slides of .....

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..... ls) also, under the impugned order, has rejected their appeal. He, further, submitted that the inputs remained the same product as the shells and slides have become unusable only for the reasons mentioned earlier; that there is no provision in Cenvat Credit Rules, 2001 providing for payment of Excise duty on the clearance of waste and scrap arising during the manufact ure of finished product. 3. .....

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