TaxTMI 
TaxTMI 
2014 (8) TMI 286
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....notice was issued to them after an investigation alleging that during the period from November, 1999 to January, 2002, the Appellant had wrongly availed modvat credit of Rs. 1,29,72,594/- on inputs of various grades of HDPE Plastic granules claimed to have been used in or in relation to the manufacture of final product, viz. HDPE Pipes. It was alleged that except one grade i.e. Relene E-41003 all other grades of plastic granules could not be used in the manufacture of HDPE Pipes, conforming to the specification as ordered by the Department of Telecommunication (DOT), the customer. The Adjudicating Authority after considering facts and judgements of this Tribunal as applicable dropped the proceedings initiated against the Assessee-Respondent....
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.... for the Respondent, submitted that the facts involved in the present are similar to the facts involved in the cases where this Tribunal has decided the issue in favour of the Assessee-Respondent. In support, he has referred to the Tribunal's Orders in the following cases : (i) M/s Delta Plastics & Mr. R. A. Khan Vs. CCEx. Kol.I : Order No.A-2-3/Kol/03 dated 13.01.2003; (ii) M/s Brijmohan Sheokishan & Others Vs.CCEx. Kol.I : Order No.S-18-21 & A-6-9/Kol/2003 dated 16.01.2003; (iii) M/s Indian Polypipes & Others Vs. CCEx., Kol.I : Order No.M-207-214 & A-218-237/Kol/2003 dated 25.03.2003; (iv) Jindal Dye Intermediate Ltd. Vs. Collector of Customs, Mumbai : 200....
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....actured from the HDPE/Plastic granules, as such, other than from Relene-E-41003 grade, the modvat credit was held to be inadmissible on HDPE granules other than Relene E-41003. On the other hand, it is the case of the Respondent that they have been using HDPE granules Relene E-41003 after blending with other grades of HDPE/Plastic granules in the manufacture of HDPE pipes supplied to DOT. It is therefore, submitted that the issue is no more res-integra as has been decided by this Tribunal in the aforesaid cases (cited supra). 7. We find that this Tribunal in the case of Delta Plastics (cites supra) in its Order at Para 3 & 3.1, has observed as under: "3. We have considered the rival submissions and perused the records. ....
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....ules were either sold in the market as such or they had purchased some other granules which were allegedly used by the Appellant Company. 3.1 As regards the clarification by the letter dated 15.02.2002, we find that the said opinion has been given by the Central Institute of Plastics Engineering & Technology, after going through the various evidences, which must have been produced by the industry in which they have said that by blending/mixing of different grades of virgin HDPE raw materials, it is possible to produce HDPE material for pipe purpose as per DOT specifications. It was, in this background, the clarification was given by the Central Institute of Plastics Engineering and Technology, Lucknow and this clarificat....