https://www.taxtmi.com/caselaws?id=94411 Notification No. 139/86-C.E. allowed concessional duty on paper and paperboard manufactured from pulp containing at least 50% by weight of pulp made from materials other than bamboo, hardwood, softwood, reeds or rags, and the benefit also depended on the factory having the required attached plant. The note states that the Revenue's later objection relied on a factual basis not set out in the show cause notice and that it failed to prove either use of excluded materials or non-fulfilment of the notification conditions. It therefore records that the exemption was available and the Revenue's challenge did not succeed. en-us Fri, 07 May 1999 00:00:00 +0530 Tue, 22 Nov 2011 12:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94411 Notification No. 139/86-C.E. allowed concessional duty on paper and paperboard manufactured from pulp containing at least 50% by weight of pulp made from materials other than bamboo, hardwood, softwood, reeds or rags, and the benefit also depended on the factory having the required attached plant. The note states that the Revenue's later objection relied on a factual basis not set out in the show cause notice and that it failed to prove either use of excluded materials or non-fulfilment of the notification conditions. It therefore records that the exemption was available and the Revenue's challenge did not succeed. Case-Laws Central Excise Fri, 07 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94411