2003 (3) TMI 466

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....ant. S/Shri M.H. Sheikh, JDR and M.K. Gupta, Jt. CDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - The issue in this case involves interpretation of Notification No. 67/82-C.E., dt. 28-2-1982. This notification exempts printed Cartons, Boxes, Containers and cases from so much of the duty of excise leviable thereon as is in excess of 20% subject to the condition that the a....

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.... product. It is their claim that since they have not taken credit of duty paid on the base paper they cannot be denied the exemption under the aforesaid Notification No. 67/82. 3. In this case, the facts are not in dispute but interpretation of the Notification is in dispute. The learned Advocate for the appellants claims that they cannot be denied the exemption as the proviso to the notif....

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....it of the input duty. The proviso to the notification is meant to ensure that the manufacturer does not get double benefit of the lower exempted rate and also credit of the input duty at the same time. 5. What the appellants are seeking to get is lower rate of duty on their final product as well as credit of the duty paid on the input on the ground that their input is converted paper which....