2018 (3) TMI 2004

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..... ELD THAT:- The issue herein is squarely covered in favour of the appellants by ruling of the Coordinate Bench of this Tribunal in M/S. MAGNUM VENTURES VERSUS CCE., GHAZIABAD [ 2014 (4) TMI 416 - CESTAT NEW DELHI ] where it was held that emergence of sludge and pulper waste during the course of manufacture of paper or paper board cannot be held to the result of any manufacturing activity. .....

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..... val contentions we find that the issue herein is squarely covered in favour of the appellants by ruling of the Coordinate Bench of this Tribunal in Magnum Ventures vs. CCE 2014 (303) ELT 226. Accordingly, we allow these appeals and set aside the impugned orders. The appellants shall be entitled for consequential benefits in accordance with law. (Dictated and pronounced in Court) - - TaxTMI .....

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