2002 (1) TMI 183

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....nkar, Member (T)]. - The appeal is against the order of dismissal of the Asstt. Commissioner of the claim for refund of the duty paid on plastic strap filed by it before it. 2. The facts that emerged from the appeal are these. The appellant was engaged in the manufacture of paper based decorative laminated sheets and used in the manufacture biaxilly oriented polypropylene (BOPP) film. It ....

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.... beyond the period of six months specified in the statute. The Asstt. Commissioner after considering the submissions of the claimant, hearing him, did not accept these contentions and dismissed the claim noting also that it has also not been shown that the incidence of duty paid had not been passed on as required by sub-section (2) of Section 11B of the Act. This order having been confirmed by the....

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.... fact that the appellant did not set out to manufacture plastic is again irrelevant. We are concerned with the physical emergence of a specific substance and not with whether it emerged as a result of conscious intention on the part of the manufacturer. It is therefore clear that plastic waste is a result of manufacture. 5. We are also not able to agree that the plastic waste which emerge....