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TMI Blog2019 (5) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... st report of CIPET and the Commissioner (Appeals) has rightly allowed the benefit of Sl.No.172A of the Notification No.12/2012-CE dt.17.03.2012 to the importers of the imported goods in question. Also earlier consignment imported by the importers, the benefit of notification was granted on the basis of test report given by the CIPET. Therefore, there is no infirmity in the impugned orders quo allowing to the importers the benefit of Sl.No.172A of the Notification No.12/2012-CE dt.17.03.2012. Therefore, the Revenue appeals have no merit and the same are dismissed. CENVAT Credit - inputs/input service - benefit of reduced duty to pay 2% - HELD THAT:- The said issue has not been examined by the Commissioner (Appeals). Therefore, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le flakes (plastic waste)/polyester staple fibre manufactured from plastic scrap or plastic waste including waste PET bottles classifying the same under Tariff Item 550332000 of Customs Tariff Act, 1975 by claiming the benefit of Sl.No.172A of the Notification No.12/2012- CE dt.17.03.2012. The goods were assessed provisionally against Text Bonds and Bank Guarantees for want of chemical analysis to ascertain whether the impugned goods, in question, were manufactured from plastics scrap or plastic waste including polyethylene teraphthalate bottles. The samples were sent to CRCL, New Delhi for testing which reported that the goods could not be tested for want of facility, therefore, the same were sent to CIPET. Initially, CIPET in its test rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of Notification No.1/2011-CE dt.1.03.2011. 6. Ld. AR submits that the test report provided by CIPET is not conclusive which states it may be or can be considered. There is ambiguity in the test report, therefore, these reports cannot be relied upon. He also submits that the composition of the goods shows that the imported goods are virgin grade material, therefore, the test report cannot be relied upon. He further submits that in the case of CC (Import, Mumbai vs. Dilip Kumar Co.-2015 (361) ELT 577 (SC) the Hon ble Supreme Court has held that in case any ambiguity in the notification, the benefit of doubt goes in favour of the Revenue. As in this case, there is ambiguity in the test report, therefore, the test repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter dt.26.11.2015 is extracted as under:- 10. As clarification was answered by CIPET vide its letter dt.26.11.2015 and on the basis of said clarification, the Commissioner (Appeals) held that the goods in question are made out plastic waste/scrap/waste PET bottles flakes. No report contrary in support of their claim by any expert has been produced by the Revenue. In that circumstance, the test report give by the CIPET has been relied upon and is to be considered conclusive report. 11. Regarding reliance placed by the Ld.AR in the case of Dilip Kumar Co. (supra), we find that in the said case, the Hon ble Supreme Court has observed that in case any ambiguity in the notification, the benefit of doubt go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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