9911796707
TMI Blog2018 (5) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... taking to discharge duty liability on finished products and job work sending back paper rolls to manufacturer under job work challan without payment of duty, benefit of said exemption notification is not deniable to the manufacturer. Benefit cannot be denied - appeal dismissed - decided against Revenue. - Appeal Nos. E/232/2011 & E/233/2011 - Final Order No. 41106-41107 / 2018 - Dated:- 12-4-2018 - Hon ble Ms. Sulekha Beevi C.S. Member (Judicial) And Hon ble Shri Madhu Mohan Damodhar, Member (Technical) Shri R. Subramaniyan, AC (AR) For the Appellant Shri J. Shankarraman, Advocate For the Respondent ORDER Per Bench The facts of the case are that M/s.Goodwil Team Papers Ltd., the respondents herein, are manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss, hence violating conditions of the notification. 3. On the other hand, on behalf of the respondent, Ld. Advocate Shri J. Shankarraman submits that the concession benefit in terms of Notification No.4/2006-CE is for paper and paper board or articles made therefrom. The entire process of manufacture of kraft paper is done within their factory on which aspect there is no dispute. As such, they are very much eligible for the benefit of notification. Only for the lamination process of the kraft paper already manufactured, they sent the goods to the job worker. Hence the conditions relating to the entire process required to be done within the factory upto the stage of manufacture of paper or paper board has been complied with. There is no c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation, and one of the condition is that this exemption would be available to papers/paper board cleared for home consumption from factory in any financial year up to first clearances of aggregate quantity not existing 3500 MT and that this exemption shall not be applicable to a manufacturer of the said goods who avails of exemption under Notification No. 8/2003-C.E., dated 1-3-2003. There is no dispute that the paper has been manufactured from the pulp of the specified specifications and the other two conditions of the notification, as mentioned above, are also satisfied. The appellant manufacture the pulp of the required specification in their own factory and some quantity of such pulp is also procured from outside. However, conversion of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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