1994 (9) TMI 102

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..... wood, reeds or rags. They use waste paper for the manufacture of paper and paper-boards. They, therefore, claimed for the year commencing 1st April, 1987 the exemption available under Notification No. 138/86-C.E., dated 1st March, 1986. Proviso (iv) to that Notification is relevant for our purpose. By reason of it, a factory that "does not have a plant attached thereto for making bamboo pulp or wo .....

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..... filed by them, which, the notice said, appeared to be inadmissible in view of the aforequoted condition of the Notification. The appellants sought a hearing, which was given. The Assistant Collector of Central Excise passed an order on 4th May, 1988, rejecting the classification list. He held that what the appellants had done did not satisfy the condition that their factory did not have a plant at .....

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..... ng unit for the time being, it could not be held that their factory did not have a mill attached for making bamboo pulp or wood pulp. All these operations were of a temporary nature and could be reversed at the will and convenience of the appellants. The exemption was available to a paper mill which did not have a plant attached to it for making bamboo pulp and wood pulp, and by temporary dis-conn .....

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