9911796707
TMI Blog2004 (6) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Advocate submitted that the Appellants manufacture newsprint paper, writing and printing paper and Kraft paper; that newsprint carries nil rate of duty in the Schedule to the Central Excise Tariff Act itself; that during the process of manufacture of these papers, some quantity of broken and cut pieces of papers called waste and scrap is generated which falls under sub-heading 4702.90 of the Tariff; that such waste and scrap is captively consumed by the Appellants in the manufacture of their final products. Learned Advocate, further, submitted that the Appellants are not pressing their Appeal against the denial of benefit of Notification No. 67/95-C.E., dated 16-2-95; that the Commissioner (Appeals) has denied the benefit of Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem in their factory has to be allowed exemption form payment of duty under Notification No. 10/96. 3. Countering the arguments Shri O.P. Arora, learned Senior Departmental Representative submitted that the Notification No. 6/2000 (S. No. 77) is a notification granting exemption based upon the value or quantity of clearance made in a financial year; that issue has been decided by the Appellate Tribunal in the case of Vadehra Luminaries v. CCE, Delhi-I [2004 (166) E.L.T. 211 (T) = 2004 (62) RLT 378 (CESTAT)]; that accordingly, the benefit of Notification No. 89/95 is not available to them; that Notification No. 10/96 has not been claimed by the appellants before the Adjudicating Authority and therefore it has not been examined whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akhs in a financial year is a notification granting exemption based upon the value of clearances. The Tribunal has held that value of clearance effected under Notification No. 5/99 are to be treated as clearance after availing exemption based on value of clearance. We, therefore, hold that the benefit of Notification No. 89/95-C.E. is not available to the Appellants in respect of waste and scrap of paper as they were availing of the exemption under a notification where exemption from payment of duty is granted based upon the quantity of clearance. We also observe that the Commissioner (Appeals) has not considered the availability of benefit of Notification No. 10/96 on the ground that the Appellants had not satisfied the condition of the No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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