https://www.taxtmi.com/caselaws?id=119208 For stay and pre-deposit purposes, the assessee showed a strong prima facie case for the benefit of Notification No. 6/2002-CE because the available material did not establish that its factory had a plant for making bamboo or wood pulp. The General Manager's statement only confirmed the presence of digesters used for agro residues and long fibres, while the technical opinion from IIT, Kharagpur noted the absence of plant for wood debarking, wood chipping, chip separation or screening. On that basis, the exemption claim could not be rejected at the interim stage, and waiver of pre-deposit of duty and penalty was granted. en-us Wed, 07 Jun 2006 00:00:00 +0530 Mon, 09 Jul 2012 16:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119208 For stay and pre-deposit purposes, the assessee showed a strong prima facie case for the benefit of Notification No. 6/2002-CE because the available material did not establish that its factory had a plant for making bamboo or wood pulp. The General Manager's statement only confirmed the presence of digesters used for agro residues and long fibres, while the technical opinion from IIT, Kharagpur noted the absence of plant for wood debarking, wood chipping, chip separation or screening. On that basis, the exemption claim could not be rejected at the interim stage, and waiver of pre-deposit of duty and penalty was granted. Case-Laws Central Excise Wed, 07 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119208