2003 (12) TMI 159 - AT - Central Excise

Summary

Issues: Eligibility for exemption under Notification No. 132/86-C.E. for HDPE sacks.

Analysis:
The appeal before the Appellate Tribunal CESTAT, Bangalore involved the question of whether HDPE sacks are eligible for exemption under Notification No. 132/86-C.E. The Tribunal noted that the Commissioner had properly analyzed the issue, particularly focusing on the production process involving HDPE strips made from duty paid granules. The Commissioner referenced various decisions and circulars to support the argument that the emergence of intermediate products should not deny the benefit of the notification. The Tribunal highlighted the Commissioner's observation regarding the countervailing duty suffered during the import of raw materials. After considering the submissions and the Commissioner's findings, the Tribunal found no fault in the impugned order and consequently dismissed the appeal.