https://www.taxtmi.com/caselaws?id=259290 Exemption under Notification No. 6/02-C.E. and Notification No. 4/06-C.E. applied to paper and paper board manufactured from the stage of pulp where the prescribed pulp specification and other notification conditions were satisfied. The only dispute was whether pulp had to be converted into paper in the same factory from which the finished paper was cleared. Where the pulp was converted into paper on job work basis under Notification No. 214/86-C.E. and returned without duty, the exemption was not to be denied merely because the paper-making process was carried out in another factory. On that basis, the demand and penalties were treated as unsustainable. en-us Thu, 12 Feb 2015 00:00:00 +0530 Fri, 07 Aug 2015 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259290 Exemption under Notification No. 6/02-C.E. and Notification No. 4/06-C.E. applied to paper and paper board manufactured from the stage of pulp where the prescribed pulp specification and other notification conditions were satisfied. The only dispute was whether pulp had to be converted into paper in the same factory from which the finished paper was cleared. Where the pulp was converted into paper on job work basis under Notification No. 214/86-C.E. and returned without duty, the exemption was not to be denied merely because the paper-making process was carried out in another factory. On that basis, the demand and penalties were treated as unsustainable. Case-Laws Central Excise Thu, 12 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259290