https://www.taxtmi.com/caselaws?id=52425 Waste and scrap of paper generated during cigarette manufacture was not chargeable to central excise duty because no manufacturing process was undertaken on the waste itself to attract duty. The Tribunal noted that the Cenvat Credit Rules, 2001 contained no specific provision requiring payment of duty on waste and scrap arising during manufacture, unlike the earlier Rule 57F of the Central Excise Rules, 1944. In the absence of such a statutory mandate, the paper waste was held not dutiable. en-us Wed, 29 Oct 2003 00:00:00 +0530 Tue, 05 Oct 2010 17:14:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52425 Waste and scrap of paper generated during cigarette manufacture was not chargeable to central excise duty because no manufacturing process was undertaken on the waste itself to attract duty. The Tribunal noted that the Cenvat Credit Rules, 2001 contained no specific provision requiring payment of duty on waste and scrap arising during manufacture, unlike the earlier Rule 57F of the Central Excise Rules, 1944. In the absence of such a statutory mandate, the paper waste was held not dutiable. Case-Laws Central Excise Wed, 29 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52425