Customs, Excise and Gold Tribunal - Bangalore
Cce vs Itc Bhadrachalam Paper Boards on 31 December, 2002
Equivalent citations: 2003(86)ECC622, 2003(160)ELT1092(TRI-BANG)
JUDGMENT
K.K. Usha, J. (President)
1. The issue that arises for consideration in this appeal at the instance of the Revenue is whether the respondent-assessee is eligible for exemption in respect of paper manufactured out of waste paper in terms of Notification Nos. 139/86-CE dated 1.3.86, 22/94-CE dated 1.3.94 and 73/95-CE dated 20.3.95. This issue had come up for consideration before this Tribunal on an earlier occasion in the case of CCE Ahmedabad v. Associated Pulps & Paper Mills, 1999 (64) ECC 72 (T): 1999 (107) ELT 631 (Tri). On an interpretation of the relevant notifications the Tribunal took the view that the benefit of notification is available to the respondents as they nave satisfied the condition specified in the notification about the pulp. Reference, was also made to the circular Issued by the CBEC under letter F. No., 61/16/9/CEX. A dated 24.9.97 clarifying that any raw material not covered under the terms of bamboo, hardwoods, softwoods, is to be treated as an unconventional raw material for the purpose of granting exemption under the above-mentioned notifications. A similar view was taken by Bangalore Bench in CE Hyderabad v. Sirpur Paper Mills Ltd. vide Final Order No. 1256/2002 dated 24.9.2002.
2. We are not persuaded to take a view different from the above. In the result, the appeals filed by the Revenue fail and they stand dismissed.