2000 (3) TMI 112

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....ed 23-8-1999 passed by Commissioner (Appeals), Chandigarh. 2. The Assistant Commissioner, Shimla vide his order dated 8-9-1998 disallowed the Modvat credit amounting to Rs. 81,000/- to the respondents on the grounds that as against the declaration of 'waste and scrap of plastics' under Sub-Heading 3915.90 as input, they had availed the Modvat credit on the goods compacted granules fasting, unde....

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....ndents are not represented. It is argued before me that compacted granules received by the party is not waste and scrap and as such is not covered under Sub-heading 39.15; that as per Chapter Note 7 to Chapter 39, heading No. 39.15 does not apply to waste, pairing and scrap of a single thermoplastic material transformed into primary forms (Heading Nos. 39.01 to 39.14). It is also argued that rate ....

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....ap of plastic falling under sub-Heading No. 39.15, whatever be the prescription of Chapter Note 7. It is already settled by the cited cases that the term 'waste and scrap' has a wide ambit. I, therefore find to discripency in appellants taking the credit on impugned goods as per their declaration - waste and scrap of plastics. 5. As regards the plea of difference in the rates of compacted granu....