2024 (10) TMI 678

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....n considered in the final order and thus, there is an error apparent on record. The submissions made in the application are as follows:- "(a) It is submitted that, this Hon'ble Tribunal while passing final order has ignored the material fact, which has been pleaded by the appellant in its appeal and written submissions that during the period under consideration taken as per Page No.56 of the order passed by the Commissioner is January, 2017 to June, 2017, whereas the alleged disputed raw material was not purchased during the said period. The disputed material was purchased from September, 2014 to 23.07.2016 as admitted in Page No.26 and 27 of the imguend order and hence, there is no purchase of the so called disputed raw material during t....

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....ontaining 'Polyethylene Terephthalate'. Considering the said contention, the Adjudicating Authority recorded the findings that the appellant is using textile yarn waste to manufacture 'Popcorn', which is manufactured from different types of waste including yarn waste and after discussing the entire issue, concluded that since 'Popcorn' does not qualify the plastic waste and scrap, the benefit of the notification is not admissible. 4. The Adjudicating Authority then considered the other contentions in the following terms:- "26. Now let me examine the second aspect raised by the Noticee that the benefit of the Notification cannot be denied in respect of clearances where they have used PET bottles as raw materials. In para 2.4 of their repl....

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....ods manufactured from raw materials other than the ones specified in the Exemption Notification. If the benefit was available to textile based waste and primary plastic material to be used in any proportion or all type of plastic/polyester waste as contended by the Noticee, it would not serve the purpose, as most manufacturers would prefer to use plastic chips majorly and use only a small amount of plastic waste as the resultant product manufactured from plastic waste is not as good as that manufactured from virgin plastic chips. The moment any other waste/ primary material is used which does not fall in the description of the plastic waste/plastic scrap/PET bottles, the assessee goes out of the purview of the said notification. The argumen....