2012 (8) TMI 819

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....t, for the Appellant. Shri M.S. Negi, AR, for the Respondent. ORDER The appellants are manufacturers of I.V. fluids which are sold in plastic bottles. They also manufacture the plastic bottles from the imported plastic granules, in respect of whch they also availed Cenvat credit of duty paid on LDPE granules. I.V. fluids are fully exempted from duty. In course of manufacture of plastic bo....

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.... against which this appeal along with stay application has been filed by the appellant. 2. Heard both sides in respect of stay petition. 3. Shri B. Chitlangia, Associate Vice-President of the appellant-company, pleaded that while I.V. fluids packed in plastic bottles are exempted from duty, plastic waste arising in the course of manufacture of plastics bottles, being chargeable to duty, was ....

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....ication reiterating the findings of the Commissioner (Appeals). 5. We have considered the submissions from both sides and perused the records. 6. On going through the records, it is apparent that the appellant have availed Cenvat credit in respect of inputs which resulted in waste. Admittedly the excise duty in respect of the aforesaid waste has been paid. Therefore, at this initial stage, w....