9911796707
TMI Blog2000 (3) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner, Shimla vide his order dated 8-9-1998 disallowed the Modvat credit amounting to Rs. 81,000/- to the respondents on the grounds that as against the declaration of 'waste and scrap of plastics' under Sub-Heading 3915.90 as input, they had availed the Modvat credit on the goods compacted granules fasting, under the same sub-heading of the Central Excise Tariff. He rejected the submission of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the party is not waste and scrap and as such is not covered under Sub-heading 39.15; that as per Chapter Note 7 to Chapter 39, heading No. 39.15 does not apply to waste, pairing and scrap of a single thermoplastic material transformed into primary forms (Heading Nos. 39.01 to 39.14). It is also argued that rate of compacted granules was Rs. 12/- per Kg. whereas rate of waste and scrap of plasti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apter Note 7. It is already settled by the cited cases that the term 'waste and scrap' has a wide ambit. I, therefore find to discripency in appellants taking the credit on impugned goods as per their declaration - waste and scrap of plastics. 5. As regards the plea of difference in the rates of compacted granules and that of ordinary waste and scrap of plastic as raised in the revenue appeal, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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