M/S. Ttk Textiles Ltd. Vs. Cce, Madurai

M/S. Ttk Textiles Ltd. vs Cce, Madurai

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai Decided Dec 03, 2009

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Citation: sooperkanoon.com/943607
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Judge: The Honourable Ms. Jyoti Balasundaram, Vice President &Amp; the Honourable Dr. Chittaranjan Satapathy, Technical Member
Decided On: Dec 03, 2009
Case Number: E/3447 of 1998 & 3448 of 1998
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

M/S. Ttk Textiles Ltd.

Advocate Smt. J. Sree Vidya, Adv., for the appellant. Shri C. Dhanasekaran, SDR, for the respondent.

Respondent

Cce, Madurai

Excerpt

.....balasundaram, the above appeals were initially listed for hearing and disposed off on 12.09.05, vide final order no. 1227 and 1228/2005, setting aside the impugned order confirming a demand on waste and scrap of paper arising in the course of manufacturing of paper tubes and cones, in the light of the tribunal s decision in the case of wimco ltd. vs. cce 2002 (147) elt 920 (tri.-del.). the tribunal s order was taken up in appeal by the revenue before the apex court and the apex court vide its order dated 13.07.2009, set aside the same and remanded the matter to the tribunal for better adjudication of the factual aspects. tribunal s order in wimco ltd.(supra) was also taken up by the revenue before the apex court and apex court vide its order reported in 2007 (217) elt 3 (s.c.), remitted the case to the tribunal for fresh consideration as the tribunal had not dealt with the factual scenario in detail. post remand, the wimco case was decided afresh by the tribunal as seen from 2008 (230) elt 106 (tri.-del.), holding that emergence of scrap, waste and paring from use of duty paid paper and paperboard is not as a result of manufacturing activity, such scrap/waste also cannot be considered as intermediate product or by product during the course of manufacture of any excisable goods and that no new product comes into existence and scrap of paper cannot be considered as a product different from paperboard. the tribunal also held that merely mentioning in the tariff not sufficient to attract excise levy. in coming to its conclusion, the tribunal relied upon the apex court s decision in the case of kores india ltd. vs. cce 2004 (174) elt 7 (s.c.). 2. the goods in this case are the same in those in the wimco case. the dr has not been able to bring to our notice that the tribunal s order in the case of wimco ltd., has been challenged by the revenue in the apex court. the ratio of the wimco ltd., decision is applicable in all fours, and we follow the same and set aside the.....

Full Judgment

Per: Jyoti Balasundaram,

The above appeals were initially listed for hearing and disposed off on 12.09.05, vide Final Order No. 1227 and 1228/2005, setting aside the impugned order confirming a demand on waste and scrap of paper arising in the course of manufacturing of paper tubes and cones, in the light of the Tribunal s decision in the case of Wimco Ltd. Vs. CCE 2002 (147) ELT 920 (Tri.-Del.). The Tribunal s order was taken up in appeal by the Revenue before the Apex Court and the Apex Court vide its order dated 13.07.2009, set aside the same and remanded the matter to the Tribunal for better adjudication of the factual aspects. Tribunal s order in Wimco Ltd.(supra) was also taken up by the Revenue before the apex Court and apex Court vide its order reported in 2007 (217) ELT 3 (S.C.), remitted the case to the Tribunal for fresh consideration as the Tribunal had not dealt with the factual scenario in detail. Post remand, the Wimco case was decided afresh by the Tribunal as seen from 2008 (230) ELT 106 (Tri.-Del.), holding that emergence of scrap, waste and paring from use of duty paid paper and paperboard is not as a result of manufacturing activity, such scrap/waste also cannot be considered as intermediate product or by product during the course of manufacture of any excisable goods and that no new product comes into existence and scrap of paper cannot be considered as a product different from paperboard. The Tribunal also held that merely mentioning in the tariff not sufficient to attract excise levy. In coming to its conclusion, the Tribunal relied upon the apex Court s decision in the case of Kores India Ltd. Vs. CCE 2004 (174) ELT 7 (S.C.).

2. The goods in this case are the same in those in the Wimco case. The DR has not been able to bring to our notice that the Tribunal s order in the case of Wimco Ltd., has been challenged by the Revenue in the apex Court. The ratio of the Wimco Ltd., decision is applicable in all fours, and we follow the same and set aside the impugned order and allow these appeals.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Chen... Same Parties M/S. Ttk Textiles Ltd. vs Cce, Madurai Same Subject Excise Same Judge The Honourable Ms. Jyoti Balasundaram, Vice President &Amp; t...