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TMI Blog2016 (12) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... no. 4811.80 and VCI coated paper cartons falling under sub heading no. 4819.90 of Central Excise Tariff. A show-cause notice dt.21.01.1997 was issued alleging that the appellants had wrongly availed exemption under notification no. 101/94-CE dated 04.05.1994 which exempts converted types of paper from whole of excise duty leviable subject to condition that such paper should be intended for use in the manufacture of cartons boxes, containers and cases. Whereas in appellants case VCI coated paper was used to protect metal components from corrosion if metal components were covered with VCI coated paper. The show-cause notice culminated in to passing of Order-in-Original no. 500/97 dated oct.97 passed by Additional Commissioner wherein duty de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay 1994 to March 1995. He would draw our attention to the various declarations made by them before the lower authorities as to activity undertaken by them during all that it is. 5. Learned Departmental Representative on the other hand draws our attention to the findings recorded by the adjudicating authority and the first appellate authority. He would submit that both the lower authorities have recorded that appellant is manufacturing bags out of converted papers which is not eligible for exemption under notification number 101/94. 6. On consideration of the submissions made by both sides, we find that the appellant has strong case in his favour. 7. Revenue wants to deny the benefit of notification number 101/94 to appellant only on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y :- (1) (2) (3) (4) 3. Cartons, boxes, containers and cases (including flattened or folded boxes and flattened or folded cartons) of corrugated paper or paperboard, whether in assembled or unassembled condition Nil 4. Corrugated paper or (a) paperboard Nil If, - Converted types of paper and (b) paperboard intended for the manufacture of (i) cartons, boxes, containers and cases specified in column (2) against S. No. 3 above; and not (ii) produced in a factory manufacturing paper or paperboard from pulp.. below the (ii) Table, the following Explanation shall be added, namely :- Explanation. - For the purposes of this notification, the expression corrugated paper or paperboardshall mean, - paper or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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