https://www.taxtmi.com/caselaws?id=41203 The Explanation to Notification No. 70/76 was construed to treat screening and mechanical pulp as alternative, not cumulative, ingredients in mixed waste paper. On that reading, the exemption benefit could not be denied merely because the mill board manufactured did not contain mechanical pulp. The notification was therefore applied in favour of the assessee, and the stated ground for refusal failed. en-us Sat, 23 Aug 1980 00:00:00 +0530 Mon, 31 May 2010 12:15:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41203 The Explanation to Notification No. 70/76 was construed to treat screening and mechanical pulp as alternative, not cumulative, ingredients in mixed waste paper. On that reading, the exemption benefit could not be denied merely because the mill board manufactured did not contain mechanical pulp. The notification was therefore applied in favour of the assessee, and the stated ground for refusal failed. Case-Laws Central Excise Sat, 23 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41203