https://www.taxtmi.com/caselaws?id=41948 Central excise duty could not be fastened on a mere consumer of newsprint for selling waste newsprint, because the levy attaches to manufacture and ordinarily to the manufacturer or producer. The exemption notification for newsprint intended for printing newspapers, including its proviso on waste arising in the printing process, operated only to determine whether a dutiable article manufactured from such waste would attract duty. As no manufacture of a dutiable article from the waste was shown, the show cause notice was held without jurisdiction and unsustainable. en-us Thu, 09 Jul 1987 00:00:00 +0530 Tue, 08 Jun 2010 11:40:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41948 Central excise duty could not be fastened on a mere consumer of newsprint for selling waste newsprint, because the levy attaches to manufacture and ordinarily to the manufacturer or producer. The exemption notification for newsprint intended for printing newspapers, including its proviso on waste arising in the printing process, operated only to determine whether a dutiable article manufactured from such waste would attract duty. As no manufacture of a dutiable article from the waste was shown, the show cause notice was held without jurisdiction and unsustainable. Case-Laws Central Excise Thu, 09 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41948