STAR PAPER MILLS LIMITED Vs. COLLECTOR OF CENTRAL EXCISE MEERUT

JUDGEMENT

(1.) This appeal under section 35L of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) has been preferred against the order dated June 28, 1988 of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. The appellant carries on the business of manufacture and sale of paper. On the plea that in the manufacture of paper the appellant uses paper cores, exemption from payment of excise on such paper cores was claimed by it on the basis of a Notification No. 201/79 dated June 4, 1979 as amended by Notification No. 105/82 dated February 28, 1982 (hereinafter referred to as the Notification). The Assistant Collector, Central Excise rejected the claim of the appellant but its claim on appeal as regards exemption from duty on paper cores was allowed by the Appellate Collector. Aggrieved by that order the Collector of Central Excise, Meerut, preferred the appeal in which the order which is the subject-matter of the present appeal was passed.

(2.) The Notification on the basis of which was claimed by the appellant inter alia provides:

(3.) As is apparent even from the order of the Tribunal the details of the use of paper cores in the manufacture of paper as set out by the appellant on the basis whereof the exemption was claimed by it read as hereunder:-