2007 (4) TMI 54

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch were charge able to duty of excise) as well as printed labels, maps, charts etc. (which were chargeable to 'nil' rate of duty) during the material period. Waste and scrap of paper board arose in the course of manufacture of the exempted products and such waste and scrap were cleared without payment of duty during April - October, 1998 claiming the benefit of Notification No. 89/95-C.E. dated 18....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....considered the grounds of this appeal and heard learned SDR. 3. The case of the appellants is that the waste and scrap of paper cannot be said to have been 'manufactured' for the purpose of levy of duty of excise. No other ground has been raised in this appeal. The Notification itself is based on the premise that waste and scrap arising in the course of manufacture of exempted goods were also ' g....