9911796707
TMI Blog2021 (11) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal took note of the decision. The Tribunal followed the case of MRF LTD. VERSUS COLLECTOR OF CENTRAL EXCISE, GOA [ 1998 (11) TMI 233 - CEGAT, NEW DELHI] and SUPREME INDUSTRIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III [ 1997 (3) TMI 529 - CEGAT, MUMBAI] , which was upheld by the Hon ble Supreme Court in COMMISSIONER VERSUS SUPREME INDUSTRIES LTD. [ 1998 (3) TMI 676 - SC ORDER] wherein it was held that by taking credit the inputs do not become non-duty paid. There is nothing on record to indicate that those decisions of the Tribunal have been reversed or modified by the High Court or by the Hon ble Supreme Court. That apart, we find that the conclusion arrived at by the Tribunal examining the nature of manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel, delay has occurred. In any event, since we are inclined to hear the matter on merits, we exercise discretion and condone the delay in filing the appeal. Accordingly, the application for condonation of delay is allowed. CEXA/11/2021 This appeal filed by the Revenue under Section 35G(1) of the Central Excise Act, 1944(the Act, for brevity) is directed against the order dated 14.06.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata, Eastern Zonal Bench (the Tribunal) in Excise Appeal No.E/81/2008. The revenue has raised following substantial questions of law for consideration: 1. Whether the Reprocessed Polypropylene Granules (RPG) manufactured by the respondent is a by-product or final product and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut had cleared the waste and scrap of plastics arisen from such inputs, and payment of central excise duty. According to the revenue, in terms of Notification No.42/92 dated 1st March, 1992, waste and scrap of plastics falling under Chapter 39.15 are chargeable to Nil rate of duty and if such waste arises from the goods under Chapter 39 of the Central Excise Tariff Act, 1985 of which duty has been paid and if this condition is not fulfilled, such waste is chargeable to Central Excise duty. Further, the revenue relied on Rule 57F (4) (a) of the Central Excise Rules, 1944 to state that any waste material arising from the processing of inputs in respect of which credit has been taken may be removed on payment of duty, as if such waste is manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of another assessee who are engaged in the same process of manufacture namely manufacture of BOPP Films. The Tribunal took note of the decision. The Tribunal followed the case of MRF Ltd. and Supreme Industries, reported in 2002 (148) ELT 484, which was upheld by the Hon ble Supreme Court in 2003 (153) ELT A 91 (SC) wherein it was held that by taking credit the inputs do not become non-duty paid. The Tribunal also referred to the decision of High Court of Allahabad reported in 2014(300) ELT 372 (All.) wherein it was held that bagasse which arose in the manufacture of sugar, it was waste product and not a final product. Applying these decisions, the Tribunal in Cosmo Films (supra) held that the plastic waste and scrap arising in the course o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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