2000 (12) TMI 393 - AT - Central Excise

Summary

The case involves the excisability and duty liability of bitumenised kraft paper for the period March to June 1976. The appellants applied bitumen to duty paid kraft paper, resulting in bitumenised kraft paper. Show cause notices were issued claiming this process amounts to manufacture. The Assistant Collector confirmed the demand, which was upheld by the lower appellate authority. The appeal was rejected based on a Supreme Court decision that bitumenised kraft paper does amount to manufacture.