2006 (5) TMI 280

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..... appellant are engaged in the manufacture of PVC Rigid Pipes and fittings falling under Chapter No. 39. The raw-material used for manufacture of these pipes is PVC granules. During the course of manufacture of pipes certain waste materials in the form of pulp arises which is sent by the appellants to job workers for re-generation of granules. They have intimated the Judicial Asstt. Commissioner ab .....

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..... .T. 806 (Tribunal) wherein it was held that then benefit of Rule 57F(3) is not deniable if after use of plastic granules in manufacture of HDPE/PP fabrics, left over materials sent out under said rule, for being reprocessed into granules and on return to be used in manufacture of fabrics. A similar issue was decided by the Larger Bench in the case of Wyeth Laboratories Ltd. v. Collector of Central .....

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..... e appellant have intimated the department and the department has not specifically refused to grant the permission the permission is to be considered as implied. Since the inputs were removed under the challan, mere non-submission of the challan along with the RT-12 which according to the appellant is not the requirement will not result in demand of duty or non-applicability of Rule 57F(4) procedur .....

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