2001 (8) TMI 1092

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....for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Garware Plastics and Polyester Ltd., the respondent to this appeal manufactured X-ray films, cleared the scrap that arose in the manufacture of such films in terms of exemption in entry 19 to the table to Notification 14/92. This entry exempts from payment of duty waste, parings and scraps of plastic classifiable under Heading 39.15....

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....ained in the waste. He found that exemption contained in entry 19 of the table to the Notification 14/92 would be available. Both these contentions are questioned in this appeal by the department. 2. One of the two grounds in the appeal is that since the manufacturer took Modvat credit on the inputs, the condition subject to which exemption contained in entry 19 will apply is not fulfilled. ....