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Central Excise - Highlights / Catch Notes

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Benefit of exemption - Kraft Paper - non-compliance with the ...

Central Excise

November 4, 2023

Benefit of exemption - Kraft Paper - non-compliance with the condition that Kraft Paper is manufactured from the pulp stage - The appellant did have the pulping machine at the relevant time. However, since the revenue has not carried out any verification, one opportunity is given to the Revenue to conduct the detail verification that the pulping machine was installed at the relevant point of time in the factory of the appellant or otherwise. - AT

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