9911796707
TMI Blog1998 (2) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Appeal No. 538/93, dated 30-8-1993 wherein it has been held that the inputs used by the appellants for the manufacture of `Fire Retardant Compound' were waste, parings and scrap of plastics (39.15) in the form of cut pieces of PVC Profiles and Modvat credit availed on PVC Profiles shapes as inputs for `doors, windows' etc. could not be utilised towards payment of duty on `Fire Retardant Compound'. I do not find any change in the subject matter of the present appeal than the earlier appeal. As such appellants do not appear to have a strong case. Thus the appeal is liable to be dismissed. In view of the foregoing, I do not see any reason to interfere with the impugned order. Therefore, I uphold the same." 2. The facts of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pieces of profiles; that when no duty was paid on waste parings and scrap of cut pieces of profiles said to be used as inputs for the manufacture of Fire Retardant Compound (final product) how they can utilise Modvat credit earned on inputs to be used for other final products. The ld. SDR submits that cuttings, parings and scrap were waste and scrap; that the waste and scrap arise as by-product and not as intermediate product. The ld. SDR submits that in the instant case, cuttings, parings and scrap arise out of PVC Profile shapes and PVC Profile shapes are exempted from payment of duty, therefore, in terms of Rule 57C, the appellants cannot avail the inputs duty taken as Modvat credit. The ld. SDR reiterates the findings in the Order-in-O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of a particular product and further is subjected or used for the manufacture another final product. We note that in the instant case, off cuts and parings arise in the manufacture of PVC doors and windows. These off cuts and parings are powdered and mixed with chemicals to obtain PVC Fire Retardant Compound. Thus, they may be waste and scrap in or in relation to the manufacture of PVC doors and windows but at the same time, they are intermediate products (inputs) for the manufacture of PVC Fire Retardant Compound. We find that this issue is fully covered by the decision of this Tribunal in the case of the appellants themselves. 6. Having regard to the above findings, we set aside the impugned order and allow the appeal with conse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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