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TMI Blog2018 (2) TMI 1612X X X X Extracts X X X X X X X X Extracts X X X X ..... case before the Tribunal M/s Tafe Motors & Tractors Ltd. Versus Commissioner of Central Excise Bhopal [2017 (12) TMI 1296 - CESTAT NEW DELHI], where it was held that scrap of paper cannot be considered as a product different from the paper and Mere mentioning in the tariff is not sufficient to attract excise levy - appeal allowed - decided in favor of appellant. - Ex. A. Nos. 51625 to 51627/2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise duty. For the purpose, various parts and components are bought out and used in the assembly of tractors. In addition to the division for manufacture of tractors, the appellant also had another division where spare parts are procured and repacked and labelled and sold after payment of excise duty since the packing is being considered as process of manufacture. During the course of manufacture o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hra, ld. AR for the Revenue. 4. After hearing both sides and on perusal of record, it appears that the identical issue has come up in assessee own case before the Tribunal (Final Order No. 57654/2017 dt. 06.11.2017) where it was observed that 5. After hearing both sides and on perusal of record, it is not in dispute that the defective/ damaged components have not been manufactured in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is not engaged in the manufacture of any paper or paper board. These items were their inputs procured after payment of Central Excise 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 ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rap of paper cannot be considered as a product different from the paper, the waste arising out of paperboard is not a product different from paperboard. We also do not find any special definition rendering emergence of such waste, scrap, paring as amounting manufacture. Mere mentioning in the tariff is not sufficient to attract excise duty. 5. Following the above ratio, we find no justifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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