https://www.taxtmi.com/caselaws?id=47432 An exemption notification must be construed on its plain language, and benefit for cartons, boxes, containers and cases made with duty-paid base paper or base paperboard cannot be confined only to goods manufactured exclusively from that input. The presence of other inputs does not by itself defeat exemption, and the proviso operates only where Modvat credit was taken on the relevant base material. At the same time, the assessee must establish the extent of eligible relief, and the factual question whether the qualifying base paper was actually used remained unresolved for determination below. en-us Fri, 07 Oct 2005 00:00:00 +0530 Fri, 13 Jun 2014 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47432 An exemption notification must be construed on its plain language, and benefit for cartons, boxes, containers and cases made with duty-paid base paper or base paperboard cannot be confined only to goods manufactured exclusively from that input. The presence of other inputs does not by itself defeat exemption, and the proviso operates only where Modvat credit was taken on the relevant base material. At the same time, the assessee must establish the extent of eligible relief, and the factual question whether the qualifying base paper was actually used remained unresolved for determination below. Case-Laws Central Excise Fri, 07 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47432