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TMI Blog2004 (8) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured by using waste paper can be treated to be eligible for the benefit of Notification No. 6/2000-C.E., dated 1-3-2000 (Sl. No. 77) and Notification No. 3/2001, dated 1-3-2001. It is the submission of the appellants that the exemption is available to the waste paper, which has been used in the manufacture in terms of the Board's Letter F. No. 61/16/97-C.Ex. 4, dated 24-9-1997, and Circul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 65 (S.C.). 2. The learned Consultant Shri S. Krishna Murthy files a written submission along with the citations and the Board's Circular and submits that in view of the above stated position, the issue is covered in their favour by the Board's Circular and the Tribunal's Order and, therefore, the appeal is required to be allowed. 3. The learned SDR, after perusal of the entire material produce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of CCE v. ITC Bhadrachalam Paper Boards; CCE v. Associated Pulps Paper Mills and in the case of M/s. Sri Vinayaka Paper Boards Pvt. Ltd. We are satisfied on perusal of the judgments that the issue is covered in their favour and hence by respectfully following the ratio of the cited judgments and the Board's Circular, the impugned order is set aside and the appeal is allowed with conse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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