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West Coast Paper Mills Ltd. Vs. Collector of Central Excise - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided On
Reported in(1985)(21)ELT222Tri(Chennai)
AppellantWest Coast Paper Mills Ltd.
RespondentCollector of Central Excise
.....decided the question in the affirmative and against us. accordingly, we modify our order no. ed (mas) 160/83 dt.30-7-83 and restore the order of the collector of central excise (appeals), madras no. 37/83 (b) dated.....
1. By our Reference No. Reference Application No. 45/83 [in Appeal No.ED (MAS) 160/83] dated 31-1-1984 the following question was referred to the High Court of Judicature at Bangalore, Karnataka : "Whether in the facts and circumstances of this case, duty paid wrapper paper used in the packing of other varieties of paper is entitled to the benefit of the special procedure for movement of duty paid materials, or component parts or finished products for use in the more convenient distribution of other varieties of paper, in terms of Rule 56A (2) of the Central Excise Rules, 1944." 2. In Judgement No. C.E.S.R.C. 1 of 1984 dated 5-12-84 the Bench of the Karnataka High Court has decided the question in the affirmative and against us. Accordingly, we modify our order No. ED (MAS) 160/83 dt.

30-7-83 and restore the order of the Collector of Central Excise (Appeals), Madras No. 37/83 (B) dated 19-2-83.

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