Case Law Details
C.C.E. & S.T.-Ahmedabad-iii Vs Richa Particle Board Pvt Ltd (CESTAT Ahmedabad)
Introduction: The Central Excise and Service Tax Appellate Tribunal (CESTAT) in Ahmedabad recently ruled on a pivotal matter regarding the exemption of excise duty for pre-laminated bagasse boards.
Background and Facts: The dispute arose from Richa Particle Board Pvt Ltd’s claim for excise duty exemption under Notification No. 6/2006-CE. The company, manufacturing Plain and Prelam Bagasse Board, faced scrutiny when the exemption claim seemed misplaced. The department believed the correct notification applicable was Notification No. 4/2006-CE, leading to the issuance of a show-cause notice for recovery of excise duty.
Revenue’s Arguments
The revenue’s contention centered on:
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