9911796707
TMI Blog1997 (11) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... per : Jyoti Balasundaram, Member (J)]. The above appeal arises out of the order passed by the Collector of Central Excise (Appeals), Chandigarh upholding the order of the Assistant Collector who had denied benefit of exemption from payment of duty on PVC articles manufactured by the appellants herein in terms of Notification 68/71-C.E., dated 29-5-1971, for the reason that the benefit thereo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the appellants in their own factory. No orders were passed, however, as regards the scope of Notification 68/71. The department did not file any appeal against the above mentioned order-in-appeal and therefore, that order attained finality. 3. The appellants submitted a claim for refund of Rs. 6,85,198.74p. paid by them on PVC tapes captively consumed during the period from June, 1972 to Fe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h. On the notification, she submits that it is evident from the process of manufacture that sheets do not come into existence before coming into existence of the tapes, and what the appellants manufacture are tapes, entitled to exemption under the Notification. 5. The learned SDR, Shri Madan opposes the contention of the learned Counsel contending that the Collector (Appeals) has rightly held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he process of manufacture as set out in para 11 of the order of the Assistant Collector of Central Excise, Patiala, the compound of PVC lumps and stripping is transferred to a calendering mill and the material comes into from the steam heated rolls having a width of 24" to 26". It then passes through rotating cutters which simultaneously slit the material in the form of tape having the required wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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