https://www.taxtmi.com/caselaws?id=388180 Exemption for polyester staple fibre claimed to have been manufactured predominantly from plastic scrap or plastic waste, including PET bottles, required fresh factual examination because the effect of yarn waste converted into popcorn had not been conclusively established. The Tribunal noted that expert reports supported the claim that such popcorn could be treated as recycled plastic material, but its percentage contribution and role in the final process remained unclear. As the record was incomplete on these material aspects, the impugned order was set aside and the matter remanded to the adjudicating authority for reconsideration. The Tribunal expressly made no finding on merits. en-us Thu, 07 Nov 2019 00:00:00 +0530 Sun, 10 Nov 2019 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388180 Exemption for polyester staple fibre claimed to have been manufactured predominantly from plastic scrap or plastic waste, including PET bottles, required fresh factual examination because the effect of yarn waste converted into popcorn had not been conclusively established. The Tribunal noted that expert reports supported the claim that such popcorn could be treated as recycled plastic material, but its percentage contribution and role in the final process remained unclear. As the record was incomplete on these material aspects, the impugned order was set aside and the matter remanded to the adjudicating authority for reconsideration. The Tribunal expressly made no finding on merits. Case-Laws Central Excise Thu, 07 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388180