2006 (10) TMI 288

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....pondent. [Order per : C.N.B. Nair, Member (T)]. -  Respondent M/s. Empire Packages is engaged in the manufacture of paper & paperboard and corrugated/cartons. Glue required for use in the manufacture is prepared in house. Glue is used immediately after its preparation. 2. Proceedings were initiated by the Revenue contending that glue is an excisable item and Central Excise duty was re....

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.... The Circular is clearly in regard to manufactured by the appellant. It prepared glue from starch and dextrin powder. The circular notes that starch and dextrin have a very short shelf life (less than a day) and therefore does not satisfy the criterion of marketability. The circular has also taken note of Hon'ble Supreme Court's judgment in the case of Union Carbide [1986 (24) E.L.T. 169 (S.C.)] e....