https://www.taxtmi.com/caselaws?id=121750 For exemption notifications tied to pulp composition, captive paper waste known as broke must be included in the composition test because it forms part of the relevant raw-material stream; excluding it distorts the actual percentage calculation for eligibility. The document also states that an allegation of manipulation of log book entries cannot be sustained without convincing evidence, especially where the investigating side does not examine key persons connected with the entries and the enquiry remains incomplete. The matter was remitted for fresh examination of exemption eligibility after including broke and giving an effective opportunity of hearing. en-us Thu, 24 May 2007 00:00:00 +0530 Mon, 06 Aug 2012 10:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121750 For exemption notifications tied to pulp composition, captive paper waste known as broke must be included in the composition test because it forms part of the relevant raw-material stream; excluding it distorts the actual percentage calculation for eligibility. The document also states that an allegation of manipulation of log book entries cannot be sustained without convincing evidence, especially where the investigating side does not examine key persons connected with the entries and the enquiry remains incomplete. The matter was remitted for fresh examination of exemption eligibility after including broke and giving an effective opportunity of hearing. Case-Laws Central Excise Thu, 24 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121750