https://www.taxtmi.com/caselaws?id=107479 A concessional exemption under Notification No. 67/82-C.E. was held unavailable for printed cartons, boxes, containers and cases made from LDPE coated paper where the manufacturer had already taken credit on the intermediate input. The notification was construed to allow relief only when the finished goods were manufactured from duty-paid base paper or paper board and no input credit was availed. Because the goods were not made directly from the specified base material and the credit condition was breached, the claimed indirect linkage to base paper was rejected and the denial of exemption was upheld. en-us Wed, 05 Mar 2003 00:00:00 +0530 Thu, 22 Mar 2012 17:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107479 A concessional exemption under Notification No. 67/82-C.E. was held unavailable for printed cartons, boxes, containers and cases made from LDPE coated paper where the manufacturer had already taken credit on the intermediate input. The notification was construed to allow relief only when the finished goods were manufactured from duty-paid base paper or paper board and no input credit was availed. Because the goods were not made directly from the specified base material and the credit condition was breached, the claimed indirect linkage to base paper was rejected and the denial of exemption was upheld. Case-Laws Central Excise Wed, 05 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107479