1999 (8) TMI 191

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.... Respondents. [Order per : G.R. Sharma, Member (T)]. -  The short point in dispute in this case is whether benefit of Notification No. 14/92, dated 1-3-1992 shall be admissible to the scrap, parings and waste of plastic arising in the manufacture of P.U. Foam sheets and articles manufactured from blocks. The facts of the case briefly stated are that the appellants are engaged in the man....

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....terial should be duty paid. He submits that the input material for the manufacture of P.U. Foam Sheets and articles is blocks. He submits that the appellants are not paying any duty on blocks and since blocks are non-duty paying, therefore, any waste, parings and scrap that arises in the process of manufacture of P.U. Foam Sheets and Articles will not be eligible for that benefit. 3. We ha....