2017 (10) TMI 891

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ober 2005 and subsequently @ 8% adv. under Sl. No.90 of Notification No. 4/2006-CE dated 1.3.2006 as amended r/w Condition No. 10 for the period April 2006 to August 2007. As per the aforesaid notifications, following conditions are to be satisfied in order to avail the benefit:- (i) Manufacture of paper and paper boards or articles made there from should start from the stage of pulp in a factory (ii) Such pulp should contain not less than 75% of weight of pulp made from materials other than bamboo, hardwood, softwoods, reeds (other than sarkands or rags). 2. Shows cause notices were issued alleging that appellant is not eligible for availing the benefit of Notification as they have not fulfilled condition (i) as stated above. The appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se notice to confirm the demand observing that the appellant has not put forward sufficient evidence to prove that the pulp contains not less than75% by weight of pulp made from other than bamboo, hard wood, soft wood etc. On this ground alone, the demand will not sustain. 4. Against this, the ld. AR Shri A. Cletus reiterated the findings in the impugned order. 5. Heard both sides and perused the records. 6. The ld. counsel for appellant has pointed out the relevant portion in the show cause notice which puts forward the basis of the demand raised in the show cause notice. The relevant portion is extracted asunder:- "4. A careful reading of the above entries in the relevant Notifications along with the condition Nos. 14 and 10 respecti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....age of pulp only indicate that the processes involved in converting pulp to paper and paperboard or articles have to take place in the same factory from which these goods are cleared. The primary aspect is that the same factory must process the specified pulp; to culminate in the manufacturers of paper and paperboard of articles made therefrom. Manufacturers claiming these exemptions have to establish that the goods have been manufactured in the factory itself from pulp of the specified composition. These notifications are not intended to apply only those units which start from the raw materials to make pulp containing the specified percentage o unconventional ram materials. However, independent converters of paper and paperboard, etc. who ....