https://www.taxtmi.com/caselaws?id=73390 A conditional excise exemption for corrugated board applied only where the finished product was manufactured wholly from the specified inputs; if the final product contained other materials, the exemption could not be claimed merely because an intermediate stage product might have qualified. The text also notes that failure to disclose use of white pulp board while claiming the exemption amounted to suppression of material facts, so the limitation plea failed and penalty was sustainable. The stated result was that duty, demand, and penalty were upheld. en-us Thu, 17 Sep 1987 00:00:00 +0530 Tue, 31 May 2011 16:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73390 A conditional excise exemption for corrugated board applied only where the finished product was manufactured wholly from the specified inputs; if the final product contained other materials, the exemption could not be claimed merely because an intermediate stage product might have qualified. The text also notes that failure to disclose use of white pulp board while claiming the exemption amounted to suppression of material facts, so the limitation plea failed and penalty was sustainable. The stated result was that duty, demand, and penalty were upheld. Case-Laws Central Excise Thu, 17 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73390