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2012 (8) TMI 852 - AT - Central ExciseWaiver of pre deposit - CENVAT Credit demand - Held that:- appellant admittedly have used 20% to 40% of fresh plastic along with plastic waste and scrap for manufacture of PVC/PE granules and in respect of duty paid fresh plastic used as input, they have availed Cenvat credit. The appellant have paid the duty on the final product to the extent possible by availing Cenvat credit and have paid the balance amount of duty through PLA whose self-credit has been taken in terms of Notification No. 56/2002-C.E. According to the Department their product is fully and unconditionally exempt from duty under Notification No. 4/2006-C.E. (Sl. No. 78) as their final products have been manufactured mainly out of plastic waste and scrap. If this plea of the Department is accepted, the appellant’s duty liability would be nil. By availing exemption Notification No. 56/2002-C.E., the appellant have got refund by way of self-credit of the duty which had been paid by them through PLA. Thus so far as the appellant are concerned, this is a revenue neutral situation, as irrespective of whether the appellant availed Notification No. 56/2002-C.E. or Notification No. 4/2006-C.E. (Sl. No. 78) their net duty liability would be nil - Stay granted.
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