https://www.taxtmi.com/caselaws?id=115585 Paper manufactured from broke was treated as paper made from waste paper, not as paper derived directly from bamboo pulp, because the waste had to be repulped before conversion into new paper. The place where the waste paper arose, whether inside or outside the factory, was immaterial to the exemption analysis. On that reasoning, paper produced from broke fell within the concessional assessment available under Notification No. 22/94-C.E., as amended, and the denial of exemption was rejected in favour of the assessee. en-us Mon, 25 Jul 2005 00:00:00 +0530 Thu, 31 May 2012 12:28:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115585 Paper manufactured from broke was treated as paper made from waste paper, not as paper derived directly from bamboo pulp, because the waste had to be repulped before conversion into new paper. The place where the waste paper arose, whether inside or outside the factory, was immaterial to the exemption analysis. On that reasoning, paper produced from broke fell within the concessional assessment available under Notification No. 22/94-C.E., as amended, and the denial of exemption was rejected in favour of the assessee. Case-Laws Central Excise Mon, 25 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115585