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TMI Blog2009 (12) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... f Tribunal in Andhra Pradesh Paper Mills Ltd. and the other Sri Ramchandra papers Board (P) Ltd. observed, since impugned goods classified under heading 4801, same are covered under Rule 6(3)(a) only. Newsprint in reels and newsprint in rolls synonymous in dictionaries, treated same by ISI and in view of decision of Tribunal in Andhra Pradesh paper mill Ltd, order not sustainable. - E/644/2008 - A/2402/2009-WZB/AHD, - Dated:- 3-12-2009 - S/Shri Ashok Jindal, Member (J) and B.S.V. Murthy, Member (T) Shri R. Nambirajan, Advocate, for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The appellants are engaged in manufacture of newsprints and other varieties of papers. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... output service on which Service tax is payable. (3) Notwithstanding anything contained in sub-rules (1) and (2), the manufacturer or the provider of output service, opting not to maintain separate accounts, shall follow either of the following conditions, as applicable to him, namely :- (a) if the exempted goods are - (i) goods falling within heading No. 22.04 of the First Schedule to the Excise Tariff Act (hereinafter in this Rule referred to as the said First Schedule); (ii) Low Sulphur Heavy Stock (LSHS) falling within Chapter 27 of the said First Schedule used in the generation of electricity; (iii) Naptha (RN) ailing within Chapter 27 of the said First Schedule used in the manufacture of fertilizer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount equal to 10% of the total price, excluding sales tax and other taxes, if any, paid on such goods, of the exempted final product charged by the manufacturer for the sale of such goods at the time of their clearance from the factory; (c) the provider of output service shall utilize credit only to extent of an amount not exceeding 20% of the amount of Service tax payable on taxable output service. Explanation I : The amount mentioned in conditions (a) and (b) shall be paid by the manufacturer or provider of output service by debiting the Cenvat credit or otherwise. Explanation II : The manufacturer or provider of output service fails to pay the said amount, it shall be recovered along with interest in the same manner, as provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted in 2006 (206) E.L.T. 830 (Tri.-Bang.). Learned SDR submitted that he has no information whether this decision has been accepted by the Government or not and therefore he is not contesting this issue. The next question that arises is whether newsprints in reels can be said to be covered by expression "newsprint in rolls or sheets" used in Cenvat Credit Rules. In fact, both sides argued the matter extensively, cited several decisions, dictionary meanings were also given, description was as per standards of ISI were also submitted, interpretation of statutes were also discussed. However, we find that we are not required to go into all these issues in view of the fact that after hearing both sides extensively, we find ourselves in full agr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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