2016 (9) TMI 419

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....mani, Advocate - for the Respondent ORDER The Revenue is in appeal against the impugned order. 2. The facts of the case are that the respondent is manufacture of paper and clearing the same on payment of duty and the factory gate in reel form after cutting centres the reel to the job worker. The paper is converted into sheets and transferred to the depot, as the respondent is paying duty ....

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.... reel from the factory gate and allowed cenvat credit on cutting charges. Aggrieved from the said order of the Ld. Commissioner (A) Revenue is in appeal before me. 3. The Id. AR submits that the respondent is clearing paper in reel form from their factory gate and paying duty thereon. After clearance of the goods the process of cutting take place and goods have been cleared on higher price from....

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....ntion was drown to O-I-O 23-59/ADC/AKG/PKL/2010-2011 dated 30.11.2010 to show that the cutting charges had been included in the assessable value of clearance paper in reel form of their factory gate. 5.  Heard the parties and considered the submissions. 6.  On careful consideration of the submission made by both the sides, the short issue involved in the matter is that whether the ....