9911796707
TMI Blog2005 (7) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. The appellant is a manufacturer of paper. Part of the paper so manufactured results from the recycling of broke arising in the appellant s factory. The dispute is whether paper produced from broke is eligible for concessional assessment under Notification No. 4/97-C.E. dated 1-3-97. The entry reads :- (b) Paper and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as produced from bamboo. We may read the finding :- 6. I have carefully gone through the case records and have also considered the submissions made by the assessee. I find that the issue to be decided is that whether waste paper broke used captively for manufacture of paper concessional rate of duty under Notification No. 22/94, dated 1-3-94 as amended vide notification No. 4/97, dated 1-3-97. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unconventional raw material. The benefit of Notification No. 22/94, dated 1-3-94 is therefore wrongly extended to the assessee and demand is wrongly dropped. Therefore the OIO is liable to be set aside. 4. When the matter came up for hearing, learned Counsel submitted that it is well-settled that paper made from waste paper is eligible for exemption - 2003 (160) E.L.T. 1092 Commissioner of C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise authorities have been treating broke also as waste paper. In this connection, reference is made to decision [Order No. 28/2002(V) C.E.] of the Commissioner of Customs Central Excise (Appeals), Hyderabad in the case of M/s. The Andhra Pradesh Paper Mills Ltd., Rajahmundry wherein a specific issue had arisen as to whether paper produced from broke, trimmings, cuttings and rejects arising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onversion into paper, even though the conversion takes place during recycling. Thus, the pulp in question is made from waste paper and not from bamboo, as held by the Commissioner. This Tribunal has already held that pulp from waste paper is eligible for exemption under notification. That the waste paper arises in the factory itself is of no relevance. In these circumstances, we are of the view th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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