2018 (12) TMI 1988

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....2018<br>APPEAL No.E/1083/2012-EX[DB] - FINAL ORDER NO-72918 / 2018<br>Central Excise<br>HON'BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL) AND HON'BLE SHRI ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) For the Ap....

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.... for the earlier period reported in 2004 (165) ELT 314 (Tri.-Del.) wherein this Tribunal held that the waste and scrap of paper arising during the course of manufacturing of cigarette is not a process....