1999 (5) TMI 624

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Respondents. ORDER [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by the Revenue is whether the benefit of Notification No. 53/88, dated 1-3-1988 is available to the waste, scrap and paring or plastic obtained during the process of manufacture of HDPE tape, fabrics, bags and sacks. 2. Shri H.K. Jain, ld. S.D.R. submitted that the scrap, etc. is arising....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d that the waste, paring and scrap has arisen from the material on which duty has been paid, that availing of Modvat credit does not make the inputs as non-duty paid. In the similar circumstances, the benefit of Notification No. 53/88 was made available in the case of C.C.E., New Delhi v. Bharat Seats Ltd., Final Order No. 301/99-C, dated 17-4-1999 [1999 (108) E.L.T. 847 (Tribunal)]. He also place....