Food processing, paper, chemicals, refining, iron and steel, aluminum, and cement are considered to be most energy intensive industries. Increase in high demand of energy and stochastic variation in gross profit of industries highly influence the energy consumption in these industries. Predicted improvements in energy efficiency in the industrial sector have high spirit of energy demand in industrial sector, particularly for the energy-intensive industries such as food, paper mills. Recycling is a key contributor specially; in the paper mills that improves energy efficiency. An approximate estimate reveals that one-ton pulp produces ~7-ton black liquor with energy of 14.0 MJ per kg of solids. Bio fuels produced from the black liquor is used in the recovery boiler, the solid content of the black liquor required to be escalation by suitable concentration in a Multiple Effect Evaporator (MEE). Hence, Kraft recovery process recycles the weak and organically (lignin) rich black liquor using MEE. However, MEE accounts about half of the total energy input to the paper mills, and constitutes the biggest integral section of their unit operations. Therefore, energy reduction schemes (ERS) are the most imperative issues which are still need to be solved. Hence, the present paper investigates the development of generalized linear mathematical model with simulation using numerical method to compute steam efficiency and steam consumption of backward and parallel feed flow arrangements.