1994 (9) TMI 102 - SC - Central Excise

Summary

The Supreme Court dismissed the appeal by the paper manufacturer for excise duty exemption, as they failed to prove that their factory did not have a plant for making bamboo pulp or wood pulp. The Tribunal upheld the decision, stating that temporary disconnection of such plant did not change the factory's eligibility. The appellants did not provide crucial evidence to support their claim. The appeal was dismissed with no costs.