2005 (8) TMI 129

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....ed on the manufacture of newsprint under Rule 8 of the Central Excise Rules, 1944 by the Central Government. The exemption was subject to the limitation that it would be admissible only in respect of such quantities of newsprint as was authorised by the Registrar of Newspaper for India and only if a certificate to this effect was produced before the Assistant Collector of Central Excise within one....

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....on the newsprint for the month of April, 1995. The appellant after claiming the exemption for the month of April, 1995, had debited its credit account with the proportionate amount as was relatable to the quantity of raw-material used in the manufacture of newsprint for that month. The appellant's present grievance is limited to the question whether the appellant is entitled to reverse the ent....