https://www.taxtmi.com/caselaws?id=107814 Coating of uncoated paper was treated as part of a continuous manufacturing process and did not create a new commodity with a distinct name, character or use. The coated paper continued to remain paper for printing and writing, so the uncoated paper used as an intermediate stage could not be treated as a separate finished product for excise duty. The exemption under Notification No. 3/2001-C.E. for paper and paperboard manufactured from pulp using non-conventional raw material was therefore not to be defeated by taxing the intermediate stage. On this basis, the duty demand and penalty were set aside. en-us Mon, 01 Sep 2003 00:00:00 +0530 Tue, 09 Jul 2024 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107814 Coating of uncoated paper was treated as part of a continuous manufacturing process and did not create a new commodity with a distinct name, character or use. The coated paper continued to remain paper for printing and writing, so the uncoated paper used as an intermediate stage could not be treated as a separate finished product for excise duty. The exemption under Notification No. 3/2001-C.E. for paper and paperboard manufactured from pulp using non-conventional raw material was therefore not to be defeated by taxing the intermediate stage. On this basis, the duty demand and penalty were set aside. Case-Laws Central Excise Mon, 01 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107814