2019 (8) TMI 965

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....s for the respondent P.C. 1. This appeal under Section 35G of the Central Excise Act, 1944 (Act) challenges the order dated 29th December, 2006 passed by the Central Excise, Customs and Service Tax Appellate Tribunal (Tribunal). 2. The Revenue has urged the following reframed question of law for our consideration : (i) Whether on the facts and in the circumstances of the case and in law, the ....

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....t are classifiable under Chapter 40 heading 4901.90 of the Tariff Act, 1985. Thus, chargeable to 'Nil' rate of duty. Therefore, the consequent taking of credit by the Respondent was sought to be denied. 4. The Tribunal by the impugned order dated 29th December, 2006 allowed the Respondent's appeal by taking note of the order of its coordinate bench in the case of M/s. Paper Products Ltd., v/s. Co....