TaxTMI 
TaxTMI 
1996 (6) TMI 188
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....s an appeal against the order of Commissioner (Appeals) No. 6/JPR/91, dated 22-1-1996. 2. Ld. Counsel stated that the appellants are engaged in the manufacture of Nylon filament Yarn falling under Chapter Heading 54.02. 3. For its manufacture of caprolactum is a principal raw material. 4. During the process of manufacture the caprolactum is first converted into chips known as pol....
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.... waste ribbon which has been seized was lying on the polymerisation area on the second and third floor. These waste ribbons are cut into smaller pieces for recovery of caprolactum. Similarly the lump waste was lying in a store room (waste godown) for recovery as aforesaid. 7. The waste both in the form of lumps and ribbon waste is thus normally used for captive consumption only and only occa....
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....ntered in RG 1 before captive consumption the violation at best would be technical and lenient view was called for. 10. It was therefore their contention that since it was a work-in-process material and RG 1 stage had not reached, therefore in the normal course the entry was not required to be made at that stage, hence, no fine and penalty should have been imposed. It is their alternative pr....
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.... was available to the appellant is also not in dispute. It was however department's contention that they ought to have entered the entire quantity in question in RG 1 before further use whether for captive consumption or otherwise. 13. In the circumstances, since they had admittedly not entered the quantity in RG 1 they were liable to fine and penalty. He leaves it to the bench to consider t....