https://www.taxtmi.com/caselaws?id=123718 On a prima facie reading, job-work processing of pulp did not disqualify the manufacturer from exemption under the relevant notifications where the appellant manufactured the pulp itself and produced the final paper products in its own factory. The Tribunal noted that the departmental circular addressed a different situation involving imported or bought-out pulp, and that the notification conditions did not appear to require every stage from pulp to finished paper to be carried out in the same factory. On that basis, the appellant was treated as prima facie eligible for exemption, and waiver of pre-deposit with stay of recovery was granted. en-us Mon, 16 Jun 2008 00:00:00 +0530 Sat, 02 Jan 2016 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123718 On a prima facie reading, job-work processing of pulp did not disqualify the manufacturer from exemption under the relevant notifications where the appellant manufactured the pulp itself and produced the final paper products in its own factory. The Tribunal noted that the departmental circular addressed a different situation involving imported or bought-out pulp, and that the notification conditions did not appear to require every stage from pulp to finished paper to be carried out in the same factory. On that basis, the appellant was treated as prima facie eligible for exemption, and waiver of pre-deposit with stay of recovery was granted. Case-Laws Central Excise Mon, 16 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123718