Central Excise - Interpretation of the words "starting from the stage of pulp" in Notification Nos. 22/94-C.E., 23/94-C.E. and 24/94-C.E. - Regarding

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....1994 [From F. No. 18/2/94-TRU] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi Subject : Central Excise - Interpretation of the words "starting from the stage of pulp" in Notification Nos. 22/94-C.E., 23/94-C.E. and 24/94-C.E. - Regarding. I am directed to invite reference to Notification Nos. 22/94-C.E., 23/94-C.E. and 24/94-C.E....

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....ined. In notification Nos. 22/94-C.E., 23/94-C.E. and 24 /94-C.E., the words "starting from the stage of pulp" only indicate that the processes involved in converting pulp to paper and paperboard or articles have to take place in the same factory from which these goods are cleared. The primary aspect is that the same factory must process the specified pulp to culminate in the manufacture of paper ....