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2015 (9) TMI 1488 - AT - Central ExciseBenefit of N/N. 138/1986-C.E., dated 1-3-1986 - concessional rate of duty - pulp made from waste paper as also from imported wood pulp - Held that: - the Revenue, for denial of the benefit of the said notification, has to first allege and prove that more than 50% of pulp used by an assessee has been made out of these listed materials. Admittedly this is not the Revenue’s case at all. Nowhere it stands alleged in the show cause notice that the appellant had used the pulp, more than 50% by weight, made out of the said bamboo, hard woods, soft woods, reeds or rags. The second type of pulp, apart from the waste pulp, used by the appellant is imported wood pulp. Nobody knows about the constitution of the imported wood pulp or materials used therein. In the absence of any evidence on record that the imported wood pulp used by the assessee was made out of the materials to which exception stands made in proviso (ii), we find no merits in the Revenue’s stand. Even at the cost of repetition we would like to observe that the Revenue has neither alleged nor proved that the balance pulp used by the assessee was made out of bamboo, hard woods, soft woods, reeds or rags so as to deny the benefit of the exemption notification to the appellant - Held in favour of the assessee on the point of interpretation of the said proviso, we do not feel the need of going into the use of percentage of both the types of pulp in the manufacture of the appellant’s final product. Accordingly the assessee’s appeal is allowed and Revenue’s appeal is rejected.
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