Is it permissible to use paper made from a substance extracted from the dung of elephants and horses?

The excrement of animals whose meat is permissible to eat is pure. Horses are among those whose meat is permissible to eat, so it is permissible to benefit from their droppings. As for elephants, the majority of the four Madhhabs deem their meat unlawful to eat, and their dung and excrement are impure, unless treated and transformed into a different substance; then their ruling changes to purity, and this is the definitively correct view.