2017 (6) TMI 752

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....espondent. ORDER This appeal is directed against Order-in-Original No. VIZ-EXCUS-002-COM-11/16-17, Dt. 04.08.2016. 2.   The relevant facts of the case that arise for consideration are appellant herein is manufacturer of paper products. Appellant applied for permission for transfer of paper reels to their sister concern to undertake further process of getting these reels converted into....

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....of rule 16 B of Central Excise Rules 2002 will be applicable and permission has to be granted to them. She would draw my attention to the rule 16B of CE rules 2002. 4.   Ld. Departmental representative reiterated the findings of the impugned order and submits that provision of Rule 16B would be applicable only for removal of excisable goods, while in the case in hand the paper reels are....

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....emi finished when sent for conversion. If there is no dispute that conversion of reels to reems is amounting to manufacture, then transfer or clearance of reels by the appellant to their own sister concern is not clearance of finished excisable goods and the rule 16B would be directly applicable. The  provision of rule 16-B of Central Excise Rules are in the nature of facilitation for movemen....