2007 (10) TMI 528

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..... r : Archana Wadhwa, Member (J)]. Being aggrieved with the order passed by Commissioner (Appeals), Revenue has preferred the present appeal. We have heard both the sides duly represented by Shri M.M. Mathkar, JDR and Shri M.A. Patel, Consultant. 2. The respondents are engaged in the manufacture of detergent powder, cake and soap etc., They procured duty paid corrugated boxes and availed the .....

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..... that apart from the fact that the appellant would be entitled to clear the waste and clear at nil rate of duty, they were also to be covered by the provisions of Rule 57D. Accordingly, he set aside the order of the Asst. Commissioner and allowed the appeal. Hence the present appeal by the Revenue. 4. We find that the respondents are not manufacturer of corrugated boxes or of waste and scrap ar .....

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..... lso note that the appellate authority has rightly observed that such waste and scrap of the corrugated, boxes would be covered by the provisions of Rule 57D. As such, no demand is required to be raised against the respondent. No infirmity can be found in the views of the appellate authority. Revenue s appeal is accordingly rejected. (Dictated pronounced in Court) - - TaxTMI - TMITax - Cent .....

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