https://www.taxtmi.com/caselaws?id=124679 Waste paper used in paper and paperboard manufacture was treated as falling within Notification No. 10/96-C.E. where the exemption was considered unconditional and directed to waste paper with no other use. An observation made in a separate proceeding, without notice and without adjudication of the refund claim itself, could not conclusively govern parallel refund proceedings. Eligibility had to be examined independently on the documentary and other evidence relevant to whether the waste paper was used for producing pulp of non-cellulosic material. The refund dispute was therefore required to be reconsidered de novo after giving the assessee a reasonable opportunity of hearing. en-us Mon, 27 Oct 2008 00:00:00 +0530 Mon, 04 Feb 2013 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124679 Waste paper used in paper and paperboard manufacture was treated as falling within Notification No. 10/96-C.E. where the exemption was considered unconditional and directed to waste paper with no other use. An observation made in a separate proceeding, without notice and without adjudication of the refund claim itself, could not conclusively govern parallel refund proceedings. Eligibility had to be examined independently on the documentary and other evidence relevant to whether the waste paper was used for producing pulp of non-cellulosic material. The refund dispute was therefore required to be reconsidered de novo after giving the assessee a reasonable opportunity of hearing. Case-Laws Central Excise Mon, 27 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124679