https://www.taxtmi.com/caselaws?id=344481 The Member(Judicial) found that the Principal Commissioner erred in rejecting the application for transferring paper reels for further processing under Rule 16B of Central Excise Rules, 2002. The conversion of paper reels into reams was deemed a manufacturing activity, making Rule 16B applicable. The impugned order was set aside, directing the appellant to proceed in accordance with Rule 16B. The judgment highlighted the importance of facilitating movements for further manufacturing activities and clarified the application of Rule 16B to such processes. en-us Mon, 29 May 2017 00:00:00 +0530 Mon, 12 Feb 2018 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344481 The Member(Judicial) found that the Principal Commissioner erred in rejecting the application for transferring paper reels for further processing under Rule 16B of Central Excise Rules, 2002. The conversion of paper reels into reams was deemed a manufacturing activity, making Rule 16B applicable. The impugned order was set aside, directing the appellant to proceed in accordance with Rule 16B. The judgment highlighted the importance of facilitating movements for further manufacturing activities and clarified the application of Rule 16B to such processes. Case-Laws Central Excise Mon, 29 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344481