https://www.taxtmi.com/caselaws?id=53068 Paper manufactured using waste paper qualified for Central Excise exemption because the governing circular treated waste paper as an unconventional raw material covered by the notification. The Tribunal followed earlier decisions taking the same view and held that, where the notification extends the benefit to such material, the exemption cannot be denied on the ground that waste paper was used as input. The claim was therefore accepted in favour of the assessee. en-us Mon, 23 Aug 2004 00:00:00 +0530 Sat, 09 Oct 2010 14:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53068 Paper manufactured using waste paper qualified for Central Excise exemption because the governing circular treated waste paper as an unconventional raw material covered by the notification. The Tribunal followed earlier decisions taking the same view and held that, where the notification extends the benefit to such material, the exemption cannot be denied on the ground that waste paper was used as input. The claim was therefore accepted in favour of the assessee. Case-Laws Central Excise Mon, 23 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53068