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TMI Blog2012 (10) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... butable to emergence of “tobacco refuse” would not be eligible for duty exemption under Notification No. 52/2002-C.E., - Held that:- Waste emerging cannot be treated as arising out of manufacture and cannot be treated as excisable goods - question of such refuse being treated as exempted product or as subject to nil rate of duty does not arise - exception contained in the Notification No. 52/2002- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m of dust, sand waste, floor sweepings, etc. The cut tobacco is used for manufacture of cigarettes. During the course of manufacture of cigarettes using such cut tobacco, also the similar wastes occur. 2.2 Two show-cause notices were issued alleging that the quantity of cut tobacco attributable to emergence of tobacco refuse would not be eligible for duty exemption under Notification No. 52/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. In support of their submission that the refuse is not resulting out of manufacture, several judgments were cited. Relying on the decision of Tribunal in case of Sree Biswa Vijaya Industries v. Commissioner of C. Ex., Bhubaneswar reported in 1997 (96) E.L.T. 712 (Tri.-Bang.) wherein it has been held that the tobacco power obtained by mere crushing and grinding of unmanufactured tobacco could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to manufacture of final products --- which are exempted from the whole of the duty of excise leviable thereon or chargeable to nil rate of duty. 6. In the present case, prima facie, the waste emerging cannot be treated as arising out of manufacture and cannot be treated as excisable goods and therefore, the question of such refuse being treated as exempted product or as subject to nil rate of d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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