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TMI Blog2000 (12) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : S.S. Sekhon, Member (T)].- These two appeals are against an order of Commissioner (Appeals) who relying on the decision of Tirupati Foams Pvt. Ltd. v. C.C.E. [1994 (72) E.L.T. 770 (Tribunal)] considered that it was not disputed that no duty was paid on uncut Polyurethane foam block from which the main waste material had arisen and therefore, the appellants would not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich are all duty paid under the Central Excise Act or under the Customs Act when imported. These items are through individual form according to preparation, are formed into a mixture tub, mixed together and released through pipes into a tank where they react and form what is called in the polyurethane industry as a bread . This polyurethane bread is thereafter shaved into rectangular blocks of de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arising from Central Excise duty paid polyurethane bread under Notification 217/86, it should be considered to be meeting the requirements of the conditions at Sl. No. 19 of the Notification No. 14/92. He took us through the Board's instructions on the subject which specifiy that Nil duty or on duty as per the exempted rates when such exempted rates are complete exemption from the duty levied u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be considered to have arisen from polyurethane bread , which had under Notification No. 217/86, suffered duty of excise leviable thereon. (c) We also find force in the arguments fairly submitted by the ld. Advocate that the parings, scrap and waste can be considered to have been arisen from the chemicals which are admittedly duty paid and were used to manufacture the bread. (d) We have consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ltd. [1996 (85) E.L.T. 157 (Tribunal)] to hold that in the facts of this case also wastes, parings and scrap etc. to have arisen out of polyurethane bread which has discharged the duty leviable thereon under the Central Excise Act, 1944 and in this view of the matter, we hold it eligible for the rate of duty against Sl. No. 19 of the Tariff annexed to Notification 14/92. 3. In view of our find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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