https://www.taxtmi.com/caselaws?id=331635 The Tribunal upheld the permission granted under Cenvat Rules for sending kraft paper to a job worker for further processing into carton boxes, considering kraft paper as an input material for the production of cartons and related products. The decision emphasized that the final product of the process would be the cartons, not the kraft paper itself, aligning with established interpretations and consistent legal principles. The Tribunal's judgment clarified the categorization of "kraft paper" as an input material for manufacturing processes, rejecting the Revenue's appeal and reinforcing compliance with regulatory requirements. en-us Mon, 30 May 2016 00:00:00 +0530 Wed, 16 Nov 2016 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331635 The Tribunal upheld the permission granted under Cenvat Rules for sending kraft paper to a job worker for further processing into carton boxes, considering kraft paper as an input material for the production of cartons and related products. The decision emphasized that the final product of the process would be the cartons, not the kraft paper itself, aligning with established interpretations and consistent legal principles. The Tribunal's judgment clarified the categorization of "kraft paper" as an input material for manufacturing processes, rejecting the Revenue's appeal and reinforcing compliance with regulatory requirements. Case-Laws Central Excise Mon, 30 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331635