https://www.taxtmi.com/caselaws?id=165831 The revision application was rejected, and the Order-In-Appeal upholding that converting base paper into tracing paper constitutes manufacturing and is subject to duty was upheld by the Court. The petitioner is required to provide evidence of duty payment on the base paper for duty set off. en-us Sat, 21 Nov 1981 00:00:00 +0530 Wed, 13 Aug 2014 11:24:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165831 The revision application was rejected, and the Order-In-Appeal upholding that converting base paper into tracing paper constitutes manufacturing and is subject to duty was upheld by the Court. The petitioner is required to provide evidence of duty payment on the base paper for duty set off. Case-Laws Central Excise Sat, 21 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165831