9911796707
TMI Blog1999 (3) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. None, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - In this appeal preferred by Revenue the issue involved is whether the benefit of Notification No. 25/84-C.E., dated 1-3-1984 is available to the printing and writing papers manufactured by M/s. Associated Pulp & Paper Mills Ltd. 2. When the matter was called, none was present on behalf of the Respondents in spite of Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r out of pulp made from material other than bamboo, hardwood, softwood, to the extent of 55% of the weight of pulp; that it was not mentioned in the notification that if the pulp was made from waste paper, the same should be excluded from the weight of pulp made from other than bamboo, hardwood and softwood. The Collector (Appeals) also, on appeal filed by the Department, confirmed the order passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of pulp finally formed would be the combination of more than 50% by weight as the waste paper also contained some wood. He further submitted that the waste paper was recycled to manufacture paper and the nature of pulp present in the waste paper or original paper could be determined and as the respondents had used 55% waste paper, the condition of the Notification was not satisfied. 4. We have co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department cannot exclude its use by implication. The only material fact is that the paper was manufactured out of pulp containing not less than 50 per cent by weight of pulp made from materials other than bamboo, hardwoods, softwoods, reeds or rags. The department cannot go back to find out as to how the waste paper used in the manufacture of pulp, was manufactured. Accordingly the benefit of No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of pulp containing not less than 75% by weight of pulp made from materials other than bamboo, hardwoods, softwoods, reeds (other than sarkanda) or rags. The Department is bound by the clarification issued by the Board and it cannot be claimed by them that use of waste paper will make the paper, manufactured by the Appellants, non eligible to the benefit of the Notification No. 25/84-C.E. According ..... X X X X Extracts X X X X X X X X Extracts X X X X
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