2003 (9) TMI 204

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....s directed against the order-in-appeal passed by the ld. Commissioner (Appeals). The Commissioner (Appeals) has held that, the respondents M/s. Star Paper Mills, are not required to pay the amount equal to 8% of the price of "waste sludge" charged by the respondents to their customers for its sale. The Commissioner (Appeals) after placing reliance on the Supreme Court's judgment in Modi Laminates ....

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....rate of duty, it requires to be demonstrated that the manufacturer has started with the idea of manufacturing that product as a final product. While embarking upon manufacture of finished product i.e. Paper in this case the assessee cannot be said to be aiming at manufacturing the "sludge" which incidentally comes out of the manufacturing process as a residue or waste. Therefore, such product woul....