https://www.taxtmi.com/caselaws?id=81171 Concrete shuttering plywood was not proved to have been manufactured on the available record, because the adverse findings rested on presumption and conjecture rather than acceptable evidence. Shuttering plywood was also treated as distinct from structural plywood in commercial and trade parlance, so it could not be classified as structural plywood for denying exemption under Notification No. 55/79. On that basis, the demand and impugned order were set aside, and consequential relief followed. en-us Thu, 20 Sep 1990 00:00:00 +0530 Wed, 22 Jun 2011 18:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81171 Concrete shuttering plywood was not proved to have been manufactured on the available record, because the adverse findings rested on presumption and conjecture rather than acceptable evidence. Shuttering plywood was also treated as distinct from structural plywood in commercial and trade parlance, so it could not be classified as structural plywood for denying exemption under Notification No. 55/79. On that basis, the demand and impugned order were set aside, and consequential relief followed. Case-Laws Central Excise Thu, 20 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81171