Manufacture from specified pulp: concessional excise applies when pulp-to-paper processing occurs within the same factory. Concessional central excise rates under Notifications Nos. 22/94-C.E., 23/94-C.E. and 24/94-C.E. apply where the processes converting pulp into paper, paperboard or articles occur in the same factory from which goods are cleared; manufacturers must prove the goods were manufactured in that factory from pulp of the required composition. The factory need not itself manufacture the pulp from raw materials, and purchased or imported pulp of the specified composition is acceptable. Independent converters who do not process pulp are excluded.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manufacture from specified pulp: concessional excise applies when pulp-to-paper processing occurs within the same factory.
Concessional central excise rates under Notifications Nos. 22/94-C.E., 23/94-C.E. and 24/94-C.E. apply where the processes converting pulp into paper, paperboard or articles occur in the same factory from which goods are cleared; manufacturers must prove the goods were manufactured in that factory from pulp of the required composition. The factory need not itself manufacture the pulp from raw materials, and purchased or imported pulp of the specified composition is acceptable. Independent converters who do not process pulp are excluded.
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