https://www.taxtmi.com/caselaws?id=245978 Exemption for paper and paperboard manufactured from the pulp stage was treated as available where the goods were produced from pulp of the required specification, even if the pulp was not manufactured in the same factory. The Board circular was read as clarifying that intra-factory manufacture of pulp was not a condition for the concession. Denial of exemption on the ground of absent testing of pulp content was also viewed as going beyond the scope of the show cause notice. On that basis, a prima facie case was made out for waiver of predeposit of duty and penalty, and recovery was stayed pending appeal. en-us Thu, 10 Jan 2013 00:00:00 +0530 Tue, 19 May 2015 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245978 Exemption for paper and paperboard manufactured from the pulp stage was treated as available where the goods were produced from pulp of the required specification, even if the pulp was not manufactured in the same factory. The Board circular was read as clarifying that intra-factory manufacture of pulp was not a condition for the concession. Denial of exemption on the ground of absent testing of pulp content was also viewed as going beyond the scope of the show cause notice. On that basis, a prima facie case was made out for waiver of predeposit of duty and penalty, and recovery was stayed pending appeal. Case-Laws Central Excise Thu, 10 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245978