2000 (12) TMI 313

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....llant. Shri S.Kannan, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)].- These two appeals are against an order of Commissioner (Appeals) who relying on the decision of Tirupati Foams Pvt. Ltd. v. C.C.E. [1994 (72) E.L.T. 770 (Tribunal)] considered that it was not disputed that no duty was paid on uncut Polyurethane foam block from which the main waste material had arisen an....

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....ture of Polyurethane foam, many items are used which are all duty paid under the Central Excise Act or under the Customs Act when imported. These items are through individual form according to preparation, are formed into a mixture tub, mixed together and released through pipes into a tank where they react and form what is called in the polyurethane industry as a "bread". This polyurethane bread i....

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....arise from this polyurethane should be considered to be arising from Central Excise duty paid polyurethane bread under Notification 217/86, it should be considered to be meeting the requirements of the conditions at Sl. No. 19 of the Notification No. 14/92. He took us through the Board's instructions on the subject which specifiy that 'Nil' duty or on duty as per the exempted rates when such exemp....

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.... in this case also the waste parings and scraps should be considered to have arisen from 'polyurethane bread', which had under Notification No. 217/86, suffered duty of excise leviable thereon. (c)  We also find force in the arguments fairly submitted by the ld. Advocate that the parings, scrap and waste can be considered to have been arisen from the chemicals which are admittedly duty pai....