ROLLATAINERS LTD. Vs. CCE

JUDGEMENT

(1.) THE issue involved in these two appeals, filed by M/s. Rollatainers Ltd., is whether the benefit of exemption under Notification No. 6/2000 -CE, dated 1.3.2000 is available separately to the paper and paper board manufactured by them in their Paper Board Division and Speciality Paper Mills.

(2.) NOTIFICATION No. 6/2000 -CE exempts paper and paper -board or articles made there from manufactured starting from the stage of pulp, in the factory and such pulpcontain less than 75% by weight of pulp made from materials other than bamboo, hardwoods, soft woods, reeds (other than sarkanda) or rags, subject to the condition that the exemption shall apply only to the paper and paper -board cleared for home consumption from a factory -

(3.) SHRI A.R. Madhav Rao, learned Advocate, submitted that the Appellants are a company registered under the Companies. Act, having number of units engaged in manufacture of excisable goods; that out of these units, two are as under: