2000 (11) TMI 410

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....seven appeals is common, the same were heard together and are being disposed of by this common order. 2. The appeals arise out of the orders passed by the Commissioner (Appeals). The main issue decided by the learned Commissioner (Appeals) was whether paring and scrap generated in the process of manufacture of BOPP films is liable to pay duty if cleared. The learned Commissioner held that the paring, cuttings and scrap are not liable to pay duty in terms of the provisions of Rule 57D of the Central Excise Rules, 1944. The Commissioner also held that the granules manufactured by M/s. Maxxon India Ltd. on recycling of the waste and used in further manufacture of BOPP films are not liable to pay duty. The learned Commissioner, however,....

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....e cannot be denied or varied. We note that Rule 57D is a general Rule, but in the instant case, there is a specific exemption notification exempting waste, scrap, parings and cuttings generated in the process of manufacture of BOPP films. Since this exemption is specific, therefore, it will not be subject to the provisions of Rule 57F(4), which, inter alia, requires payment of duty at the time of clearance of the waste/scrap. Anaylising the position in regard to clearance of waste/scrap/cuttings/parings generated in the process of manufacture of BOPP films, it will not be liable to pay duty at the time of clearance for home consumption and we hold accordingly. 5. In so far as the use of waste, parings and cuttings for manufacture of....