CESTAT Allows Excise Duty Exemption for Pre-Laminated Bagasse Board

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 app...