https://www.taxtmi.com/caselaws?id=92127 Notification No. 225/86-C.E., as amended, allows exemption from duty on paper and paper board to the extent of excise duty paid on specified inputs used in or in relation to manufacture. The benefit operates as an abatement against duty on the final products, so a strict one-to-one correlation between particular input lots and corresponding finished goods is not required at every stage of clearance. The inputs must nevertheless have been actually used in or in relation to manufacture of the notified goods, and the exemption is limited to duty paid on such inputs. The one-to-one objection was rejected and the matter was remanded for verification of actual use and grant of the notification benefit if satisfied. en-us Wed, 09 Jun 1999 00:00:00 +0530 Mon, 24 Oct 2011 18:19:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92127 Notification No. 225/86-C.E., as amended, allows exemption from duty on paper and paper board to the extent of excise duty paid on specified inputs used in or in relation to manufacture. The benefit operates as an abatement against duty on the final products, so a strict one-to-one correlation between particular input lots and corresponding finished goods is not required at every stage of clearance. The inputs must nevertheless have been actually used in or in relation to manufacture of the notified goods, and the exemption is limited to duty paid on such inputs. The one-to-one objection was rejected and the matter was remanded for verification of actual use and grant of the notification benefit if satisfied. Case-Laws Central Excise Wed, 09 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92127