https://www.taxtmi.com/caselaws?id=106646 An exemption notification confined to paper and paperboard made from specified non-conventional raw materials was to be applied only to that eligible class, so the aggregate quantity limit could not be computed by counting all varieties of paper cleared by the assessee. Broader clearances could not be used to deny or extend relief in a way that made the notification unworkable. Broke paper consumed within the same factory to manufacture wood pulp, which was then used in paper production, was also covered by the captive-consumption exemption because the goods were produced and consumed in the manufacture of a notified input. The duty demand was therefore unsustainable. en-us Tue, 23 Jul 2002 00:00:00 +0530 Thu, 15 Mar 2012 11:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106646 An exemption notification confined to paper and paperboard made from specified non-conventional raw materials was to be applied only to that eligible class, so the aggregate quantity limit could not be computed by counting all varieties of paper cleared by the assessee. Broader clearances could not be used to deny or extend relief in a way that made the notification unworkable. Broke paper consumed within the same factory to manufacture wood pulp, which was then used in paper production, was also covered by the captive-consumption exemption because the goods were produced and consumed in the manufacture of a notified input. The duty demand was therefore unsustainable. Case-Laws Central Excise Tue, 23 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106646