https://www.taxtmi.com/caselaws?id=107102 Paper brokes and waste arising in paper manufacture were treated as intermediate waste without proof of distinct marketability, so duty was not sustainable. Bleach liquor was held to require fresh factual examination because marketability was specifically disputed and had not been properly tested; the matter was remanded for reconsideration of excisability. CENVAT credit on duty-paid inputs used in wrapping paper manufacture was allowed subject to documentary proof of duty payment, receipt, and use. Personal penalties were set aside because the dispute involved bona fide questions of law and fact and there was no material showing mala fide conduct. en-us Wed, 30 Oct 2002 00:00:00 +0530 Sat, 17 Mar 2012 16:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107102 Paper brokes and waste arising in paper manufacture were treated as intermediate waste without proof of distinct marketability, so duty was not sustainable. Bleach liquor was held to require fresh factual examination because marketability was specifically disputed and had not been properly tested; the matter was remanded for reconsideration of excisability. CENVAT credit on duty-paid inputs used in wrapping paper manufacture was allowed subject to documentary proof of duty payment, receipt, and use. Personal penalties were set aside because the dispute involved bona fide questions of law and fact and there was no material showing mala fide conduct. Case-Laws Central Excise Wed, 30 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107102