https://www.taxtmi.com/caselaws?id=188039 Exemption under Notification No. 138/1986-C.E. depended on paper or paperboards being made from pulp containing at least 50% by weight of pulp from materials other than bamboo, hard woods, soft woods, reeds or rags. The Revenue had to prove that the disqualifying portion of the pulp was made from the excluded materials; that burden was not discharged. A mere reference to imported wood pulp was insufficient, because its composition was not examined or shown to fall within the excluded categories. The exemption benefit was therefore available to the assessee. en-us Tue, 22 Sep 2015 00:00:00 +0530 Wed, 16 Nov 2016 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188039 Exemption under Notification No. 138/1986-C.E. depended on paper or paperboards being made from pulp containing at least 50% by weight of pulp from materials other than bamboo, hard woods, soft woods, reeds or rags. The Revenue had to prove that the disqualifying portion of the pulp was made from the excluded materials; that burden was not discharged. A mere reference to imported wood pulp was insufficient, because its composition was not examined or shown to fall within the excluded categories. The exemption benefit was therefore available to the assessee. Case-Laws Central Excise Tue, 22 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188039