2002 (12) TMI 187 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore considered whether an assessee is eligible for exemption on paper made from waste paper under specific notifications. The Tribunal upheld the benefit of the notification for the respondents, citing conditions met regarding pulp and a CBEC circular on raw materials. The Revenue's appeals were dismissed. (Case: CCE, Ahmedabad v. Associated Pulps & Paper Mills - 1999 (107) E.L.T. 631)