2015 (10) TMI 1262

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....nical Member, JJ. For the Petitioner : Smt. L. Maithily, Advocate For the Respondent : Shri Mohammed Yousef, Addl. Commissioner(AR) ORDER Per : ARCHANA WADHWA Both the appeals are being disposed of by a common order. The issue involved is as to whether the paper scrap and BOPP film scrap arising during the course of manufacturing of cigarettes can be held to be excisable or not. ....

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....r packing of goods cannot be held to be manufacture of waste paper and no duty demand can be made in respect of the same. In fact, we find that in the case of Commissioner of Central Excise, Kolkata-VI vs. ITC Limited [2008 (221) E.L.T. 543 (Tri.-Kolkatta), the facts are more in consonance with the present case inasmuch as the assessee in that case also is a manufacturer of cigarettes and the issu....