9911796707
TMI Blog2024 (6) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 of Schedule to Central Excise Tariff Act, 1985 in accord with the General Rules for Interpretation of the Tariff. There is also no finding as to the impact of the definition of manufacture on section 3 of Central Excise Act, 1944 and its applicability to the process undertaken by the appellant de hors the amendment to excisable goods which has no bearing on taxability but only on the rate of duty. In the absence of these critical evaluations, the impugned order cannot be adjudged as being legal and proper. That must be rectified and to enable that, it is necessary to set aside the impugned orders - appeals of the assessee restored before Commissioner of Central Excise Customs (Appeals), Aurangabad for a fresh hearing and decision - appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raft paper, wrappers and labels- leaves the appellant with some remnants thereof, as also from waste paper used as unwrapping for paper procured by them and from damage during the process, which are unusable in the manufacturing process. It is this waste paper which they must be rid off that was cause for cavil from the central excise authorities though it mattered not a whit to them if the appellant chose to burn these or sell them as long as duty liability was discharged on them. That it was being sold added more fuel, and ironically, to the fire for it was unambiguous demonstration of test of marketability which, to them, is the essence of taxability. This was also intuitive proof of Lavoisier s Law of Conservation of Mass, as effectuall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trade parlance as seen from the sales invoices of the said waste and scrap emerges and view has also been ratified by the constitutional bench of Hon ble Supreme Court in the case of Delhi Cloth and General mills Vs UOI as reported in 1977 (1) ELT (J 199) (SC) . besides drawing support from .upheld by Hon ble Apex Court in the case of Empire Industries Ltd. Vs UOI as reported in 1985(20)ELT179(SC) and that the raw material and impugned goods are distinct products in the Central Excise Tariff which also indicates that these two commodities . are distinct commodities in commercial parlance. In view of the above, I find that that the process vide which Waste and Scrap of paper is generated by the assessee does amount to manufacture. Further, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, 1944 with effect from 10th May 2008 precluded its relevance beyond insertion for the purpose of determining rate of duty and for resort to which manufacture would have to determined first on its own terms. 6. According to Learned Consultant, the impugned order stood unattended among peers as other first appellate authorities, deciding challenge to similar findings in sister units under other jurisdictions, had set aside the demands which were accepted in review. In particular, he referred to three demands in order [order-in-appeal no. RPS/177/NSK/2013 dated 7th June 2013] for June 2011 to March 2012, order [order-in-appeal no. NSK-EXCUS-000-APP-324-13-14 dated 22nd November 2013] for April 2012 to December 2012 and order [order- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of duty is determination of the appropriate tariff item in the Schedule to Central Excise Tariff Act, 1985; from the contents of the impugned order, we are unable to ascertain the reason for inferring that the impugned goods are covered by tariff item 4707 9000 of Schedule to Central Excise Tariff Act, 1985 in accord with the General Rules for Interpretation of the Tariff. There is also no finding as to the impact of the definition of manufacture on section 3 of Central Excise Act, 1944 and its applicability to the process undertaken by the appellant de hors the amendment to excisable goods which has no bearing on taxability but only on the rate of duty. In the absence of these critical evaluations, we are unable to adjudge the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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