9911796707
TMI Blog2007 (3) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the month of July, 1998 and, applied for registration as a mill producing news-print with the Ministry of Industry. The notification treating them as mill producing news-print was issued on 23rd February, 1999 in terms of Section 3 of Essential Commodities Act, 1955 and in pursuance of item No. 3 of Schedule I, read with sub-clause (e) of clause 2 of News Print Control Order, 1962. The said notification was published in the Official Gazette on 23-2-99. (b) During the period from July, 1998 to February, 1999 (i.e. when they did not hold the registration as a mill producing newsprint), cleared the products manufactured by them on payment of duty and, during this period they have availed Cenvat credit in respect of capital goods recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er No. S/262/WZB/Ah bad/07, dated 15-2-2007. The relevant portion of the order is reproduced :- Heading 4801.00 describe the goods - Newsprint in rolls or sheet , attracting nil tariff rate. Chapter Note 3 of Chapter 48 defines newsprint as newsprint defined by the Central Government by Notification published in Official Gazette. Notification No. 23/98-C.E., dated 1-8-98 defines newsprint for the purpose of Chapter 48 as under :- In exercise of the power conferred by Note 3 to Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the Central Government, hereby defines newsprint for the purposes of the said Chapter 48, as paper of a kind, - (a) intended for the printing of newspapers; and (b) manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Note (3). 6. Learned DR relies on the order of Division Bench in the case of M/s. Nachiketa Papers Ltd. v. CCE, Chandigarh-I, reported in 2004 (170) E.L.T. 61 (Tri.-Del.), wherein the assessee s claim for the benefit of the notification for newsprint has been allowed from the date of application. From the facts of the case discussed therein, it appears that the issue relating to registration of producing mill under the Newsprint Control Order, the date from which the notification has to be given effect has not been disputed before them. The decision in the said case has relied the ratio of the judgment relating to retrospective application of SSI registration certificate which stands on a different footing. In the present case, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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