2008 (6) TMI 398

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.... [Order per : M. Veeraiyan, Member (T)] (for the Bench). -  Heard both sides on the stay petition. 2. The applicant manufactures paper pulp from raw materials and the pulp is removed to a job worker (Anmol Pulp and Paper Pvt. Ltd.) for undertaking certain processes and the processed pulp is received back and appellant manufactures paper and paper board or articles. They have availed t....

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....of processing by a job worker in terms of Notification No. 214/86. 5. Learned DR reiterates the findings of the original authority and also relies on the Board's circular issued in 1994 in support of his contention. 6. We have carefully considered the submissions. The emphasis of Circular dated 6-6-94 appear to clarify that the exemption in the said notifications are not available if p....