https://www.taxtmi.com/caselaws?id=38361 The court held that the term "goods" under section 280ZD refers to individual varieties of paper, not paper as a whole. Tax credit should be calculated based on the clearance of each variety of paper separately, considering the different rates of excise duty. Additionally, the tax credit should be granted based on the overall clearance from all units of production, rather than mill-wise or unit-wise. The court dismissed the appeals and cross-objections, affirming the trial court's decisions without ordering costs. en-us Thu, 12 Aug 1976 00:00:00 +0530 Mon, 05 Apr 2010 17:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38361 The court held that the term "goods" under section 280ZD refers to individual varieties of paper, not paper as a whole. Tax credit should be calculated based on the clearance of each variety of paper separately, considering the different rates of excise duty. Additionally, the tax credit should be granted based on the overall clearance from all units of production, rather than mill-wise or unit-wise. The court dismissed the appeals and cross-objections, affirming the trial court's decisions without ordering costs. Case-Laws Income Tax Thu, 12 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38361