Exemption for paper made from waste paper accepted under the relevant excise notifications on pulp-condition compliance.

Paper manufactured from waste paper was treated as eligible for exemption where the pulp-condition in the relevant notifications was satisfied. The Tribunal followed its earlier interpretation of Notifications Nos. 139/86-C.E., 22/94-C.E. and 73/95-C.E. and relied on departmental clarification that raw material not covered by bamboo, hardwoods or softwoods fell within unconventional raw material for these notifications. The exemption was therefore available to paper made out of waste paper.

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Issues: Whether paper manufactured out of waste paper was eligible for exemption under Notification Nos. 139/86-C.E., 22/94-C.E. and 73/95-C.E.

Analysis: The Tribunal followed its earlier interpretation of the relevant notifications and held that the benefit of exemption was available where the condition concerning the pulp was satisfied. It also relied on the departmental clarification that raw material not covered by the terms bamboo, hardwoods and softwoods was to be treated as unconventional raw material for purposes of the notifications.

Conclusion: The paper manufactured out of waste paper was held eligible for exemption under the notifications.

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