Vst Industries Ltd vs Commissioner Of Central Excise, ...
- CitationAppeal No. 13
Ratio decidendi
The rule this decision rests on
The Tribunal's ratio rests on following its own earlier decision in the appellant's case: paper scrap and BOPP film arising during the manufacture of cigarettes are not dutiable under central excise, and the question whether such waste is "marketable" and therefore excisable is answered in the appellant's favour by the prior holding that waste of paper arising in cigarette manufacture is not dutiable. The demand founded solely on the fact that the scrap was sold in the market is set aside because that ground does not sustain excisability where the prior decision holds the waste non-dutiable.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. 13&14-2013 dated 24/09/2013 passed by Commissioner of Central Excise & Service Tax (Appeals-II), HYDERABAD]
For approval and signature:
HON'BLE SMT ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER
1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes
Vst Industries Ltd Azamabad HYDERABAD - 500020 AP Appellant(s)
Versus
Commissioner of Central Excise, Customs and Service Tax Hyderabad-ii L.B STADIUM ROAD, BASHEERBAGH, HYDERABAD, - 500004 ANDHRA PRADESH Respondent(s)
Appearance:
Ms L. Maithili, Adv For the Appellant
Mr. N. Jagadish, A.R. For the Respondent
Date of Hearing: 06/08/2015
Date of Decision: 06/08/2015
CORAM:
HON'BLE SMT ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER
Final Order No. 21775-21776 / 2015
Per : ARCHANA WADHWA
Both the appeals are being disposed of by a common order as the issue involved is identical. After hearing both sides, we find that the issue involved in the present appeals is as to whether paper scrap and BOPP film arising during the course of manufacture of cigarettes would attract duty of central excise or not. The Revenue has confirmed the demand on the ground that since the appellant has sold the scrap in market, the same is marketable and consequently excisable. We find that the issue stands decided by the Tribunal in the appellants own case vide Final order No. 21046-21049/2015 dated 30.04.2015 holding that the waste of paper arising during the course of manufacture of cigarettes cannot be held to be dutiable. By following the same we set aside the impugned order and allow both the appeals with consequential relief to the appellants. (Order pronounced in open court)
ASHOK KUMAR ARYA TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER
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