https://www.taxtmi.com/caselaws?id=96123 Exemption under Notification No. 55/79-C.E. remained available because the Revenue failed to prove that the goods were structural plywood. In the absence of evidence showing that the goods fell within the disqualifying category, the Tribunal followed its earlier view that shuttering plywood is not structural plywood and that commercial plywood continues to qualify for the notification. The departmental challenge therefore failed, and the assessee's exemption claim was upheld on the proved record. en-us Mon, 16 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96123 Exemption under Notification No. 55/79-C.E. remained available because the Revenue failed to prove that the goods were structural plywood. In the absence of evidence showing that the goods fell within the disqualifying category, the Tribunal followed its earlier view that shuttering plywood is not structural plywood and that commercial plywood continues to qualify for the notification. The departmental challenge therefore failed, and the assessee's exemption claim was upheld on the proved record. Case-Laws Central Excise Mon, 16 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96123