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2014 (8) TMI 1104 - CESTAT MUMBAIManufacture - whether the goods manufactured by assessee, not obtained by the process mentioned in Chapter Note 1 to Chapter 54 will be excisable? - Held that: - the final product manufactured by the appellant is not obtained by the process mentioned in Chapter Note 1 to Chapter 54 of CCETA, 1985. Therefore, there is no hesitation to follow the decision of GPL Polyfils Ltd. [2005 (1) TMI 375 - CESTAT, NEW DELHI] to hold that the finished goods manufactured by the appellant does not fall under Chapter 54 or 55 of the CETA, 1985 - demand for the period 1-11-2009 to 28-6-2010 not sustainable. As per the amendment in the FA, 2014, the manufactured product of the appellant which has been obtained from the input plastic waste has been exempted from 29-6-2010 to 16-3-2012. Therefore, the demands for the period 29-6-2010 to 31-3-2012 are also not sustainable. Appeal allowed - decided in favor of assessee.
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