2019 (12) TMI 714

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....ommon, therefore, all the appeals are being decided by a common order. 2. The facts of the case are that the appellants are manufacturers of Plywood, De-laminates, Industrial Laminates etc. As they are located in the state of Himachal Pradesh, they are availing benefit of exemption under Notification No. 50/2003-CE dt. 10.06.2003, wherein the industries located in the state of Himachal Pradesh are not required to pay duty. For manufacture of Plywood, De-laminates, Industrial Laminates etc various resins viz. Melamine Formaldehyde Resin (MFR) and Cardanol Phenolic Formaldehyde Resin (CPF) are manufactured which are used captively for manufacturing of final product. As these resins are falling under Chapter Heading 39.90 of Central Excise ....

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....ochemicals dated 1st June 2012, the position has been clarified that prepared Adhesives/glues based on Phenol Formaldehyde (PF), Urea Formaldehyde (UF), Melamine Formaldehyde (MF) used to manufacture plain and prelaminated particle board, plain and pre-laminated MDF board, decorative laminates, plywood/doors etc when produced for captive consumption will fall under Tariff 3506 of the Central Excise Tariff Act. Therefore, the appellants are not liable to pay duty on these resins. 4. On the other hand, the learned A.R. for the Department drew our attention on the impugned orders to say that the facts of the case are not similar to the case of Shirdi Industries Ltd (supra) and submits that the appellants are liable to pay duty on the captiv....

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.... the above, we do not find any merit in the impugned orders, the same are set aside. 9. The appeals are allowed with consequential relief, if any. (Operative part of the order pronounced in the open court) ============= Document 1 No.46016/41/2012 PCI Government of India Ministry of Chemicals & Fertilizers Department of Chemicals & Petrochemicals Shastri Bhawan. New Delhi 110001 Dated the 1 June. 2012 OFFICE MEMORANDUM Subject: Request from Sidcul Enterpreneur Welfare Society Chapter Pantnagar regarding Clarification on prepared Glue/Adhesive. The undersigned is directed to refer DIPP OM No. 15(78)/2011-Paper dated 14.3. 2012 and 3.5.2012 forwarding therewith the request dated 26.9.2011 (copy enclose....