1998 (12) TMI 151

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Respondent. [Order per : S.L. Peeran, Member (J)]. - This Revenue appeal arises from Order-in-Appeal dated 21-2-1991 passed by the Collector (Appeals), by which the Collector by applying the Trade Notice No. 61/90, dated 20th June, 1990 has held that the appellants are entitled to the benefit of Notification No. 53/88, dated 1-3-1988 in respect of waste and scrap. The Assistant Collector h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vered by the notification which granted exemption to waste and scrap of plastics. He has also held that the notification does not contemplate denial of proportionate credit on the inputs contained in waste and scrap. He has also observed that Rule 57D also does not contemplate denial of Modvat credit on the ground that part of the input contained in any waste, refuse or by-product is exempted from....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that the assessee is availing Modvat credit to utilise the same towards payment of duty on final product viz. Plastic Sheets. Plastic waste is one of the final products arising during the manufacturing process and is specifically listed in the Central Excise Tariff (39.15). Since they are clearing the final product at nil rate of duty under Notification No. 53/88, dated 1-3-1988, they are not elig....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e have also applied the ratio of the Tribunal's earlier judgment rendered in the case of Metrosyl, Jesidih Industrial Area v. Collector of Central Excise, as reported in 1991 (53) E.L.T. 93. In view of these orders, there is no merit in the appeal and hence the appeal is rejected. 6. [Order per : S.K. Bhatnagar, Vice President]. - With due respects to Hon'ble Member Judicial my views and o....