1999 (8) TMI 191 - AT - Central Excise

Summary

The case revolved around the admissibility of Notification No. 14/92 to scrap, parings, and waste of plastic in the manufacture of P.U. Foam sheets and articles. The Appellate Tribunal upheld that since no duty was paid on the input material (blocks), the benefit of the notification would not apply to the waste, parings, and scrap arising in the manufacturing process. The appeal was rejected.