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TMI Blog2005 (2) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... Parelkar, DR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The appellants manufacture disposable plastic containers. They obtain duty paid plastic granules and avail Modvat credit on such duty paid inputs. During the process of manufacture of the final product (plastic containers) certain reusable plastic scrap generates. The appellants reuse the scrap captively. Such scrap is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is exempted from payment of duty under Notification No. 67/95 and therefore no credit of duty paid on the granules was available; and (b) The reusable scrap itself was generated during the exemption period (prior to 21-8-2000) and therefore the appellants cannot be allowed subsequently to utilize the credit of duty paid on the granules after they entered the duty paying sector. The Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is cleared on payment of duty. A similar opinion was expressed in the case of Hindalco Industries Ltd. [2002 (150) E.L.T. 1218 (Tri.)]. 4. We have perused the case law and considered the rival pleadings. The case law cited is distinguishable. In the present case the appellants were enjoying the benefit of small scale exemption for some time. It was during that time the reusable scrap was ge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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