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of <h1>Court upholds paper manufacturer's excise duty exemption plea. Certificate not required. Assessing authority to verify installed capacity.</h1> The High Court of Andhra Pradesh allowed the writ petition filed by a paper manufacturer concerning excise duty exemption. The appellate authority's ... Appellate order - Effect on subsequent assessment The High Court of Andhra Pradesh allowed the writ petition filed by a paper manufacturer regarding excise duty exemption. The appellate authority's order stating no need for a certificate was upheld. The assessing authority was directed to conduct an enquiry on the installed capacity before deciding on any exemption.
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