9911796707
TMI Blog2002 (3) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : S.S. Sekhon, Member (T)]. The appellants are manufacturers of PVC leather cloth at their two factories, one situated at 1 DA Patanchere and the other at Nandigaun village. Unit I manufacture goods exclusively for home consumption while Unit II for export and supply to institutional buyers. 2. Unit II had imported Release paper under DEEC scheme, against the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules 9(2), 52A and 226 be imposed on the manufacturer and under Rule 201A on Sh. H. Krishna Kumar, Director. 3. The Commissioner, did not find the plea of partial use in Unit II and thereafter removal to Unit I and use there as Release Paper to be acceptable. He emphasized on that the same was used to the core, any further usage at that stage would have resulted in loss of quality of PVC lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A. The present appeals are against this order. 4. We have heard both sides and considered the matter and find : (a) Release paper has an important role to play in the manufacture of PVC leather cloth. The copy of show cause notice on record, in Para 3.2 records : ...the used release paper is generated, the same has not been accounted for by them in their records and the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , is not understood by the Department to be waste and considered and used by the importers as Release paper . Therefore it is understood only as Release paper . Manufacture of a new commodity exigible again under Section 3 of the Central Excise Act, 1944 in the facts herein does not take place. The levy of duly as decided is therefore not called for, on removal of Used Release Paper from Un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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