https://www.taxtmi.com/caselaws?id=115506 Entitlement to exemption for laminated plastic films depended on verification that the duty-paid bare plastic film used as input was itself derived from duty-paid primary plastic materials falling under the specified headings, so the exemption claim could not be finally decided on the existing record and was remanded for factual verification. The limitation plea was also remanded because the classification list had claimed the exemption and a Modvat declaration disclosed the inputs and final product under the same heading, requiring fresh consideration of whether there was any positive suppression justifying the extended limitation period. en-us Fri, 08 Jul 2005 00:00:00 +0530 Wed, 30 May 2012 15:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115506 Entitlement to exemption for laminated plastic films depended on verification that the duty-paid bare plastic film used as input was itself derived from duty-paid primary plastic materials falling under the specified headings, so the exemption claim could not be finally decided on the existing record and was remanded for factual verification. The limitation plea was also remanded because the classification list had claimed the exemption and a Modvat declaration disclosed the inputs and final product under the same heading, requiring fresh consideration of whether there was any positive suppression justifying the extended limitation period. Case-Laws Central Excise Fri, 08 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115506