1993 (5) TMI 104

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....ocates, for the Appellants. Shri L.N. Murthy, JDR, for the Respondents. [Order per : S.D. Mohile, Member (T)]. -  Both these appeals involve a common issue and have been heard and are being decided together. The issue involved is whether Topskin, Bottomskins, side skin and shreadings are leviable to nil rate of duty under Notification No. 53/88 as claimed by the appellants or are cha....

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....In the Misc. petition an additional ground has been raised that the expression "the duty of excise leviable thereon" used in Notification No. 53/88 also includes nil rate of duty as held by Patna High Court decision in the case of Tata Yodagawa Ltd. and Another v. Union of India and Others reported in 1987 (32) E.L.T. 521 which was also followed in the case of I.E.L. Ltd. v. CCE, Bombay - reported....

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....e redundant and hence such an interpretation is to be avoided. 4. This view is supported by the provisions of Notification No. 217/86 which exempts inputs captively consumed for further manufacture by including a proviso that "provided that nothing contained in this notification shall apply to inputs used in or in relation to the manufacture of final products which are exempt from whole of the ....

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....usion that any duty has been paid on the resultant goods, namely, uncut polyurethane foam blocks and from which the impugned waste material has arisen. The position would have been different if there had been a positive levy of duty on such uncut polyurethane foam block themselves, as distinct from the duty paid on the materials going into the manufacture of such block. It is well settled that whe....