2005 (9) TMI 414

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..... Member (J)]. The respondents were engaged in the manufacture of paper. During the period of dispute, they cleared paper in reels on payment of appropriate duty to conversion centres located outside their factory, where the reels were cut into sheets and the sheets were then sold to buyers at a higher price than that of the reels. No duty was paid on the higher price charged on the sheets of .....

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..... the respondents submitted that the issue arising in the case was squarely covered in their favour by the Board s Circular No. 139/8/2000-CX.4, dated 3-1-2001 as also by numerous decisions of the Tribunal. 3. We have considered the submissions. The Board s circular clarified that, where duty-paid goods cleared by assessee to another unit for carrying out further processes not amounting to manufa .....

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