1992 (6) TMI 122

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....pellants. Shri K.K. Bhatia, JCDR, for the Respondent. [Order per : G.P. Agarwal, Member (J)]. -  In the case of Bamagore Jute Factory Co. & Others v. Inspector of Central Excise & Others, 1992 (57) E.L.T. 3 (S.C.) = 1992 (38) ECR 1 (S.C.) , it was held by the Apex Court that Cess under the provisions of the Industries (D & R) Act is a duty of excise to which the provisions of the Cen....

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.... Creamwove Paper. They use Ream Wrapper Paper in the process of manufacture of their other varieties of paper. It was the contention of the appellants that no cess is leviable on Ream Wrapper Paper since it is captively consumed within the factory and is not cleared as such and further that it is not bought and sold in the market. The Assistant Collector in his Adjudication Order held that the Rea....