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TMI Blog2011 (2) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivities - Held that: Commissioner (Appeals) has appreciated the fact that the respondents who are manufacturer of paper and paper boards are handling huge quantity of waste paper and the activities relating to upkeep of the waste yard, which included laying down roads, levelling, filling up etc. are part and parcel of activities having nexus to manufacture of excisable goods - held that the drai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CB for yard cleaning and internal road levelling, plastic removal and cleaning of yard, transplantation of old trees and levelling work, JCB chain dozer tractor for waste yard levelling work, JCB tractor manpower supply for swimming pool cleaning work, plastic removal and cleaning of yard, trench work, supply of tractor, JCB for yard development work, draining work, drain cleaning work, waste ya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he seeks setting aside the order of the Commissioner (Appeals) and restoring the order of the original authority. 5. Learned Counsel for the respondents taking me through the allegation in the show cause notice and submission in reply of the notice submits that waste paper is one of the main raw materials used by them and waste paper yard is a leased area, use of JCB for levelling/filling and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as relatable to manufacturing activity directly or indirectly and that there was no nexus with the manufacturing activities. The original authority s order was proceeding on this line. The Commissioner (Appeals) has appreciated the fact that the respondents who are manufacturer of paper and paper boards are handling huge quantity of waste paper and the activities relating to upkeep of the waste ..... X X X X Extracts X X X X X X X X Extracts X X X X
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