2004 (8) TMI 165

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....(J) (Oral)].- The issue involved in this appeal is as to whether the Paper manufactured by using waste paper can be treated to be eligible for the benefit of Notification No. 6/2000-C.E., dated 1-3-2000 (Sl. No. 77) and Notification No. 3/2001, dated 1-3-2001. It is the submission of the appellants that the exemption is available to the waste paper, which has been used in the manufacture in terms ....

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.... 19 (S.C.) and that of Paper Products Ltd. v. C.C.E. - 1999 (112) E.L.T. 765 (S.C.). 2. The learned Consultant Shri S. Krishna Murthy files a written submission along with the citations and the Board's Circular and submits that in view of the above stated position, the issue is covered in their favour by the Board's Circular and the Tribunal's Order and, therefore, the appeal is required to be ....