https://www.taxtmi.com/caselaws?id=445272 Eligibility for exemption under Notification No. 04/2006-CE depended on whether Kraft paper was manufactured from waste paper through a pulp stage and whether a pulping machine was installed. The adverse view against the assessee was founded mainly on audit assumptions and later correspondence, but the department produced no contemporaneous proof of factory inspection, panchnama, or physical verification. Purchase records for the pulping machine and documents showing procurement of waste paper supported the assessee's claim. On that record, final denial of exemption was not justified, and the matter was remanded for fresh verification and a de novo speaking order. en-us Thu, 02 Nov 2023 00:00:00 +0530 Sat, 04 Nov 2023 09:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445272 Eligibility for exemption under Notification No. 04/2006-CE depended on whether Kraft paper was manufactured from waste paper through a pulp stage and whether a pulping machine was installed. The adverse view against the assessee was founded mainly on audit assumptions and later correspondence, but the department produced no contemporaneous proof of factory inspection, panchnama, or physical verification. Purchase records for the pulping machine and documents showing procurement of waste paper supported the assessee's claim. On that record, final denial of exemption was not justified, and the matter was remanded for fresh verification and a de novo speaking order. Case-Laws Central Excise Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445272