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2018 (5) TMI 1399 - AT - Central ExciseConcessional rate of duty - Benefit of N/N. 6/2002-CE dt.1.3.2002 as amended by N/N. 48/2004- CE dt.10.9.2004 - Applicability of case of M/s.Shreyans Industries Ltd. vs. CCE, Ludhiana [2008 (5) TMI 389 - CESTAT, NEW DELHI] to the facts of present case - Held that: - it cannot be alleged that the Commissioner has not verified the facts of the case and the facts of the case are not in dispute - the Commissioner has rightly relied upon the decision of this Tribunal in the case of M/s.Shreyans Industries Ltd. vs. CCE, Ludhiana [2008 (5) TMI 389 - CESTAT, NEW DELHI], where Central Pulp & Paper Research Institute and IIT, Roar in their separate opinion have opined that the appellant’s plant appears to be suitable for pulping agricultural residues - unit of the appellants are eligible for the benefit of exemption. As the facts of this case are similar to the facts of M/s.Shreyans Industries Ltd., therefore, the respondent are entitled to avail concessional rate of duty under entry No.86A of the N/N. 6/2002-CE as amended by N/N. 48/2004-CE dated 10.9.2004. Appeal dismissed - decided against Revenue.
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