9911796707
TMI Blog1999 (7) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondents. [Order per : V.K. Agrawal, Member (T)]. The issue involved in the appeal preferred by the Revenue is whether the benefit of Notification No. 14/92-C.E., dated 1-3-1992 is available to Polyester/Polypropylene plastic film scrap. 2. Shri A.M. Tilak, learned DR, submitted that the Respondents, M/s. Jalpac India Ltd. manufacture BOPP film. The Assistant Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty leviable thereon has been paid; that as waste had arisen from non-duty paid BOPP film, the condition stipulated in the notification had not been complied with and accordingly exemption under notification is not available. 3. Shri A.R. Madhav Rao, learned Advocate, submitted that waste had arisen not by process of manufacture but had arisen during the course of manufacturing process of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereon has already been paid. It has not been disputed by the Revenue that the respondents had brought the duty paid inputs; i.e. plastic granules, out of which final product has been manufactured. The benefit of notification has been sought to be denied by Revenue as, according to it, a new distinct and identifiable product has emerged on which duty has not been paid. We are of the view that once ..... X X X X Extracts X X X X X X X X Extracts X X X X
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