1998 (2) TMI 355

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.... : K.S. Venkataramani, Member (T)]. - The Commissioner of Central Excise, Aurangabad has filed this appeal against the impugned order of the Commissioner of Central Excise (Appeals), Pune captioned above. The Respondents manufacture plastic films and were availing Modvat credit. In the course of manufacture plastic waste and scrap is generated and they were granted exemption under Notification 5....

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....f duty under exemption Notification 53/88 and as such the provisions of Rule 57C are clearly attracted. Therefore proportionate credit of duty availed in respect of input contained in the waste has to be reversed. 3. However, we find on consideration of the submission that the reliance placed by the Commissioner (Appeals) in the Tribunal decision in the case of M/s. Anil Starch Products (sup....