https://www.taxtmi.com/caselaws?id=218340 The Tribunal upheld the lower authority's decision, dismissing the Revenue's appeal regarding duty liability on reprocessed plastic granules and plastic flakes. It affirmed that the duty paid on the granules, processed from waste or scrap, covered the liability for both granules and flakes. The judgment clarified the conditions of Notification No. 04/2006, emphasizing the exemption for reprocessed granules and the treatment of waste and scrap in manufacturing processes. en-us Tue, 22 Nov 2011 00:00:00 +0530 Tue, 18 Sep 2012 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218340 The Tribunal upheld the lower authority's decision, dismissing the Revenue's appeal regarding duty liability on reprocessed plastic granules and plastic flakes. It affirmed that the duty paid on the granules, processed from waste or scrap, covered the liability for both granules and flakes. The judgment clarified the conditions of Notification No. 04/2006, emphasizing the exemption for reprocessed granules and the treatment of waste and scrap in manufacturing processes. Case-Laws Central Excise Tue, 22 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218340