TaxTMI 
TaxTMI 
1999 (3) TMI 146
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.... None, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - In this appeal preferred by Revenue the issue involved is whether the benefit of Notification No. 25/84-C.E., dated 1-3-1984 is available to the printing and writing papers manufactured by M/s. Associated Pulp & Paper Mills Ltd. 2. When the matter was called, none was present on behalf of the Respondents in spite....
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....the paper out of pulp made from material other than bamboo, hardwood, softwood, to the extent of 55% of the weight of pulp; that it was not mentioned in the notification that if the pulp was made from waste paper, the same should be excluded from the weight of pulp made from other than bamboo, hardwood and softwood. The Collector (Appeals) also, on appeal filed by the Department, confirmed the ord....
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.... the form of pulp finally formed would be the combination of more than 50% by weight as the waste paper also contained some wood. He further submitted that the waste paper was recycled to manufacture paper and the nature of pulp present in the waste paper or original paper could be determined and as the respondents had used 55% waste paper, the condition of the Notification was not satisfied. 4....
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.... paper", the department cannot exclude its use by implication. The only material fact is that the paper was manufactured out of pulp containing not less than 50 per cent by weight of pulp made from materials other than bamboo, hardwoods, softwoods, reeds or rags. The department cannot go back to find out as to how the waste paper used in the manufacture of pulp, was manufactured. Accordingly the b....