2015 (4) TMI 567

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....l, ASG. Mr. K Radhakrishnan, Sr. Adv. Mr. Rajiv Nanda, Adv. Mr. Kapil Rastogi, Adv. Ms. Aruna Gupta, Adv. Mr. Arijit Prasad, Adv. Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. Rupesh Kumar, Adv. Mr. Jitin Singhal, Adv. ORDER In these two appeals the question of law raised is identical and the parties are also common. The respondent/assessee is engaged in the manufacture of coate....

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....9;manufacture'. The Tribunal found that on coating uncoated paper, an article with different name commercially may have emerged but it is not a distinct article with different character or use and therefore no manufacturing process was involved when uncoated printing and writing paper is coated. The relevant discussion on this aspect runs as under: "After hearing both sides we are of the vi....

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....nd paper board articles made therefrom upto clearance of 3500 Mts. When the same is manufactured from the stage of pulp and using non-conventional raw material. The objective is apparently to promote use of non-conventional raw material in making paper, paperboard and articles of paper and paperboard. If the interpretation sought to be given by the Revenue is accepted, it will defeat the very obje....