https://www.taxtmi.com/caselaws?id=40548 Exemption under Notification No. 77/74 was conditional on compliance with the prescribed Chapter X procedure under the Central Excise Rules, 1944, and that mandatory procedure was not followed where waste paper was cleared without payment of duty and without the required observance of the rules. Entries in Form IV and the consignee's affidavit were insufficient to prove compliance, and proforma credit under Rule 56A did not cure the defect. The exemption was therefore denied and the duty demand on the waste paper was sustained. en-us Mon, 25 Sep 1978 00:00:00 +0530 Mon, 10 May 2010 13:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40548 Exemption under Notification No. 77/74 was conditional on compliance with the prescribed Chapter X procedure under the Central Excise Rules, 1944, and that mandatory procedure was not followed where waste paper was cleared without payment of duty and without the required observance of the rules. Entries in Form IV and the consignee's affidavit were insufficient to prove compliance, and proforma credit under Rule 56A did not cure the defect. The exemption was therefore denied and the duty demand on the waste paper was sustained. Case-Laws Central Excise Mon, 25 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40548