9911796707
TMI Blog1996 (11) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondents. [Order per : G.R. Sharma, Member (T)]. - The learned Collector (Appeals) in the instant case allowed credit of duty paid on inputs described as Indothyne or Indothene LDPE falling under sub-heading 3901.10 but did not allow benefit of input duty credit on the item described as plastic granules falling under Heading 3901.20 and the product described as pilene ultra falling under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should not be imposed. The appellants submitted that Indothene LDPE was the trade name of polyethylene, and since polyethylene was declared as an input therefore the allegation that Indothene LDPE was not declared in the declaration was not correct. On the question of declaration of plastic powder the appellants submitted that plastic granules and plastic powder was one and the same thing and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lastic powder and plastic granules are one and the same thing and that both are classifiable under sub-heading 3901.10. However learned Counsel on query as to whether he is in a position to adduce any evidence to prove that plastic powder and plastic granules are one and the same thing replied that he could not produce any evidence. On the question of the inputs described as pilene ultra the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame for polyethylene. We also observe from the declaration filed under Rule 57G that polyethylene has been declared as input. In this view of the matter we hold that pilene ultra is nothing but polyethylene for which proper declaration has been made and therefore Modvat credit shall be admissible on this item as an input. 6A. In the result the impugned order is modified to the extent stated ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
