https://www.taxtmi.com/caselaws?id=335265 The Tribunal allowed the appeal, setting aside the order demanding duty on scrap of paper as waste and scrap of paper or paper board. The appellant, not involved in manufacturing paper or paper board, was deemed a consumer of these materials. The waste and scrap generated were cleared for a consideration, with the intention to minimize waste, not produce scrap as a separate product. Following the precedent of WIMCO Ltd. vs. CCE Lucknow, the Tribunal concluded that the scrap of paper could not be considered a different product from paper, ruling in favor of the appellant. en-us Tue, 18 Oct 2016 00:00:00 +0530 Tue, 29 Nov 2016 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335265 The Tribunal allowed the appeal, setting aside the order demanding duty on scrap of paper as waste and scrap of paper or paper board. The appellant, not involved in manufacturing paper or paper board, was deemed a consumer of these materials. The waste and scrap generated were cleared for a consideration, with the intention to minimize waste, not produce scrap as a separate product. Following the precedent of WIMCO Ltd. vs. CCE Lucknow, the Tribunal concluded that the scrap of paper could not be considered a different product from paper, ruling in favor of the appellant. Case-Laws Central Excise Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335265