1998 (1) TMI 419

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....der per : P.C. Jain, Member (T)]. -  One of the question involved in this Appeal is whether "waste, parings, scrap of flexible P.U. Foam in the nature of Skins" is entitled to the benefit of Notification 53/88-C.E. or not. Ld. advocate, Shri K.P. Dey has drawn our attention to a judgment of the Tribunal in the case of CCE Meerut v. Maruthi Foam Ltd. reported in 1996 (85) E.L.T. 157 (Trib.) w....

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....s not been satisfied. We are unable to accept this reasoning of the original authority inasmuch as the dispute is not regarding the dutiability of the foamed blocked which comes into existence by use of material on which Modvat credit has been taken but the dispute is regarding the "top skin, bottom skin and side skins" of the foamed blocked inasmuch as those skins are hard, un-foamed and partly f....