2017 (7) TMI 712

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....resent for the Appellant: Mr. Vijay Kumar. Advocate Present for the Respondent: Mr. R. K. Mishra, D.R. ORDER Per: B. Ravichandran These three appeals are involving common issue and hence are taken up together. The appellants are engaged in a manufacture of paper tubes and paper cores liable to central excise duty. They are availing cenvat credit on inputs and capital goods and input se....

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....ption under Notification 67/1995-CE dated 16.03.1005. The lower authorities held that the goods which are manufactured in a factory and used within the factory or production in or in relation to manufacture of final product only are exempted in terms of the said notification. The waste and paring generated during the course of manufacture by the appellant has not been used within the factory or pr....

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....e findings of the lower authorities. 4. We have heard both the sides and perused the appeal records. 5. First of all we note that the waste and paring arising during the manufacture of paper tubes and paper cores itself may not fall under the category of excisable goods. Thus, cannot be called as final products arising out of manufacturing process. In any case, in the present appeal, the low....

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.... appellant are taking the transaction value for payment of central excise duty considering FOR destination at buyers premises, as the place of removal. The freight charges are added in the value for Central Excise purpose. In fact in appellant's own case vide Final Order 728/2009-SM dated 15.07.2009 it is held that appellant is eligible for input service credit on freight and insurance charges pai....