1997 (7) TMI 243

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....i H.K. Jain, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  Heard both sides. 2. Arguing for the appellants Shri G. Shivadass submitted that show cause notice was issued on the following grounds :- (a) Duty of Rs. 3,63,445.63 on HDPE tapes captively consumed during the period 19-12-1986 to 2-2-1987 on the ground that the said tapes have been cons....

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....86 as amended by Notification No. 453/86, dated 20-11-1986. 3. He submitted that with reference to the ground No. (a) and (b) the issue is covered by series of decisions including the following decisions : (a) CCE v. Chitra Polypack Industries - 1993 (66) E.L.T. 290 (b) Auroplast India Limited v. CCE - Order No. 169/89-D, dated 26-6-1989 (c) Primo N Pic Pvt. Ltd. v.....

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.... terms of Rule 49(4) of the Central Excise Rules in the context of the use of the HDPE tapes in the manufacture of HDPE sacks. 5. On a careful consideration of the submissions made by both sides on this issue and on going through the case law referred to above, we find that the issue has been settled in favour of the assessee and accordingly assessee succeeds on both the grounds. 6.&ems....

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....dass that apart from the telex message issue involved in this case has been covered by the decision of the Tribunal in the case of M/s. Narmada Plastics (P) Ltd. v. Collector of Central Excise, Indore as per Final Order No. 76/97-D, dated 20-1-1997 in Appeal No. E/3434/88-D which has followed the earlier decisions of the Tribunal in the case of M/s. Auro Plast (India) Ltd. as per Order No. 169/89-....