LAWS(CE)-2008-7-43

WIMCO LIMITED Vs. CCE

Decided On July 08, 2008
WIMCO LIMITED Appellant
V/S
CCE Respondents

JUDGEMENT

(1.) THIS appeal was heard pursuant to remand directions of the Hon'ble Supreme Court vide judgment reported in 2007 (212) ELT 3 (SC).

(2.) HEARD both sides.

(3.) 1. Learned Advocate submits that the appellant is not a manufacturer of paper and paper board. They have procured duty paid paper and paper board from other manufacturers; they have not taken any cenvat credit of duty paid on paper and paper board. The waste scrap and parings were generated not during the course of manufacturing of paper and paper boxes but during the use of paper and paper board for manufacture of empty match boxes. They sold the waste paper and paper board at a very nominal price.