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2018 (12) TMI 10 - CESTAT ALLAHABADBenefit of concessional rate of duty of 6% on the paper board manufactured - It appeared to Revenue that unless waste paper is more than 75% by weight, the appellants were not eligible for benefit of concessional rate of duty - N/N. 12/2012 dated 17.03.2012 - Extended period of limitation. Held that:- Revenue had an impression that unless waste paper is used for making pulp, the appellant is not eligible for concessional rate of duty provided under N/N. 12/2012 - the definition of rags as submitted by the learned counsel for the appellant and as contained in Textile (Consumer Protection) Regulation 1988, that rag emerge out of fabric and they do not emerge out of old cotton clothes. It is admitted in the show cause notice that appellant was using old clothes for making pulp. Revenue could not make out a case that appellant was not eligible for the said benefit - appeal allowed - decided in favor of appellant-assessee.
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