Excise duty on paper and corrugated cartons

Sir,

on paper the excise duty is 6% but on paper boxes it is 12.5% . Companies which are not availing excise credit demands inclusive rate but as you excise on input is lesser then excis eon output then how do a manufacturer do billing. Moreover, may I know if there is any excise on note book , exercise book , broucher . My concern is if corrugated boxes and paper boxes  can be cleared with 6% excise duty . Please check and reply.