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Central Excise - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

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

Case Laws     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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