2016 (11) TMI 1283

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ocured after payment of Cenvat Credit duty. These inputs were put to intended use in appellant s factory. In such a situation this is not tenable to hold that appellant was engaged in the manufacture of waste and scrap of paper. We note the similar dispute was before the Tribunal in the case of WIMCO Ltd. vs CCE Lucknow [2008 (7) TMI 108 - CESTAT NEW DELHI], where it was held that These scrap/wast .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to central excise duty. They were availing Cenvat Credit of duty paid on inputs and capital goods as well as services. 2. Paper and paper board is one of the raw materials purchased by the appellant on payment of duty. They have availed credit on the same. The said paper and paper boards are used for producing intermediate products after application of wax. It is used for painting, chemical co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is is not tenable to hold that appellant was engaged in the manufacture of waste and scrap of paper. We note the similar dispute was before the Tribunal in the case of WIMCO Ltd. vs CCE Lucknow [2008 (230) ELT 106 (Tri-Del)]. The Tribunal held as below: In the present case, we find that the appellant has purchased duty paid paper and paperboard from the market. They are not the manufacturer o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X