1998 (1) TMI 488 - AT - Central Excise

Summary

The Revenue Appeal was directed against Order-in-Appeal No. 944/92 regarding the levy of cess on paper and paperboard. The question was whether exemption under notification SO/83(E) applied to an industrial undertaking with investment not exceeding twenty lakhs in plant and machinery. The Asstt. Collector held that investment of the entire undertaking should be considered, not just the paper plant. The Tribunal agreed, stating that "industrial undertaking" refers to the unit manufacturing the paper and paper product, not all undertakings together. The Tribunal upheld the Order of the Collector (Appeals) and rejected the Revenue appeal.