TaxTMI 
TaxTMI 
2000 (3) TMI 112
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....issioner (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, under the same sub-heading of the....
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....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 of compacted granules was Rs. 1....
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....eading 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 granules and that of ordinary waste and ....