https://www.taxtmi.com/caselaws?id=335635 Converted types of paper and paperboard intended for manufacture of cartons, boxes, containers and cases fell within Notification No. 101/94-CE, and the intended-use condition was not disproved. The record showed that the assessee was clearing converted paperboard and also producing collapsible boxes or cases suitable for packing, so the finding that it was making only bags could not stand. On that basis, the exemption was available both to the converted paperboard cleared as such and to the final collapsible boxes and cases made from it, and the duty demand and consequential order were unsustainable. en-us Tue, 15 Nov 2016 00:00:00 +0530 Sat, 03 Feb 2018 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335635 Converted types of paper and paperboard intended for manufacture of cartons, boxes, containers and cases fell within Notification No. 101/94-CE, and the intended-use condition was not disproved. The record showed that the assessee was clearing converted paperboard and also producing collapsible boxes or cases suitable for packing, so the finding that it was making only bags could not stand. On that basis, the exemption was available both to the converted paperboard cleared as such and to the final collapsible boxes and cases made from it, and the duty demand and consequential order were unsustainable. Case-Laws Central Excise Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335635