1999 (7) TMI 131

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.....R. Madhav Rao, Advocate, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in the appeal preferred by the Revenue is whether the benefit of Notification No. 14/92-C.E., dated 1-3-1992 is available to Polyester/Polypropylene plastic film scrap. 2. Shri A.M. Tilak, learned DR, submitted that the Respondents, M/s. Jalpac India Ltd. manufacture BOPP....

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....ave arisen from the goods on which duty leviable thereon has been paid; that as waste had arisen from non-duty paid BOPP film, the condition stipulated in the notification had not been complied with and accordingly exemption under notification is not available. 3. Shri A.R. Madhav Rao, learned Advocate, submitted that waste had arisen not by process of manufacture but had arisen during the....

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.... excise or Additional Customs duty leviable thereon has already been paid. It has not been disputed by the Revenue that the respondents had brought the duty paid inputs; i.e. plastic granules, out of which final product has been manufactured. The benefit of notification has been sought to be denied by Revenue as, according to it, a new distinct and identifiable product has emerged on which duty ha....