https://www.taxtmi.com/caselaws?id=360835 Entitlement to concessional duty under the exemption notification depended on whether the unit was a wood pulp plant or a plant designed for pulping agricultural residues. The Tribunal relied on investigation evidence showing that wood chips were not used in pulp manufacture and that their limited purchase was only for a boiler trial run, a fact not disputed. Applying the earlier decision on identical facts, it held that a plant must be judged by its design and actual use, and that mere capability of processing some wood-related material does not disqualify a unit otherwise meant for agro-residue pulping. The respondent was therefore entitled to the concessional rate of duty, and the Revenue's challenge failed. en-us Wed, 21 Mar 2018 00:00:00 +0530 Thu, 24 May 2018 06:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360835 Entitlement to concessional duty under the exemption notification depended on whether the unit was a wood pulp plant or a plant designed for pulping agricultural residues. The Tribunal relied on investigation evidence showing that wood chips were not used in pulp manufacture and that their limited purchase was only for a boiler trial run, a fact not disputed. Applying the earlier decision on identical facts, it held that a plant must be judged by its design and actual use, and that mere capability of processing some wood-related material does not disqualify a unit otherwise meant for agro-residue pulping. The respondent was therefore entitled to the concessional rate of duty, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360835