2015 (10) TMI 1262

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..... e held to be excisable and hence dutiable - issue stands covered by the decision in M/s. VST Industries Ltd. Vs. CCE, Hyderabad-II - Impugned order set aside - Decided in favour of assessee. - E/21982/2014-DB, E/21994/2014-DB - Final Order No. 21839-21840 / 2015 - Dated:- 7-9-2015 - Smt. Archana wadhwa, Judicial Member and Shri Ashok Kumar Arya, Technical Member, JJ. For the Petitioner : .....

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..... decision. 2. Learned advocate draws our attention to various decisions of the Tribunal in the case of Magnum Ventures Vs. Commissioner of Central Excise, Ghaziabad [2014 (303) E.L.T. 226 (Tri.-Del.) as also in the case of Wimco Ltd. Vs. CCE, Lucknow [2008 (230) E.L.T. 106 (Tri.-Del.)]. In both the decisions, it is held that emergence of scrap of papers used for packing of goods cannot be held .....

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