CE - Exemption on waste & scrap/trimming waste being recycled and used captively for manufacture of paper & paperboard - Clarification reg. - Central Excise - F. No. 61/5/2001-CX.4

F. No. 61/5/2001-CX.4 Dated 1-3-2001 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : CE - Exemption on waste scrap/trimming waste being recycled and used captively for manufacture of paper paperboard - Clarification reg. I am directed to refer to your letter F. No. IV/16-62/CCO/2000/2788 dated 27-12-2000 on the above subject and to draw your attention to Notification No. 10/96-C.E. which would apply to waste paper and paper broke arising in the course of manufacture of paper made with non-conventional raw material and recycled and used captively for manufacture of paper and paper board.