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TMI Blog2005 (5) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... st the order-in-appeal passed by the Commissioner (Appeals). The brief facts of the case are that the appellants are engaged in the manufacture of paper and were availing the benefit of credit in respect of inputs used in the manufacture of paper and the same was cleared on payment of duty. With effect from 1-4-2001 the appellant opted for benefit of Notification No. 3/2001, dated 1-3-2001 in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h as paper of textbook etc. were being cleared on payment of duty. The contention is that common inputs are being used in the manufacture of all papers and during the period they availed the benefit of Notification No. 3/2001 in respect of one type of paper. The appellants were also paying duty in respect of the paper, which is not covered under this notification. The contention is that as they we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 3/2001 in respect of the paper and paperboard, which is manufactured in the factory out of the pulp containing 75% of weight of materials other than bamboo, reeds or rags. It is admitted by the Revenue that the appellants were also manufacturing other types of papers, which are being cleared on payment of duty. Rule 57AG(2) provides that the manufacturer who opts for exemption fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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