2003 (4) TMI 378 - AT - Central Excise

paper manufactured from 100% waste paper is entitled to exemption under Notification No. 8/96-C.E.

Summary

The appeal involved interpretation of Notification No. 8/96, dated 23-7-1996 regarding exemption for paper manufacturing using waste paper. Waste paper was not considered as 'Rags' and lower authorities' denial of exemption was overturned. The appellants, using 100% waste paper, were entitled to exemption for paper made from unconventional raw materials. The impugned orders were set aside, and the appeals were allowed.