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2018 (6) TMI 868 - AT - Central ExciseDutiability on Waste - benefit of N/N. 6/2006 – CE dt. 01.03.2006 - demand of duty on plastic waste contained in plastic granules and HDPE/ PP Ropes - Held that:- The issue involved is squarely covered by the Tribunal order in case of M/s Bommilda Filaments Ltd. [2007 (9) TMI 140 - CESTAT, BANGALORE], where it was held that Exemption to Plastic ropes under N/N. 6/02 cannot be denied by saying that intermediate products are exempt from duty. There is no dispute that duty paid granules were used in manufacture and therefore the ratio of the judgment of Tribunal would apply to the present case - In case of plastic granules manufactured by the Appellant from waste plastic, the same is exempted from duty and there is no condition in terms of serial No. 73 of the N/N. 6/2006 – CE dt. 01.03.2006 that the waste should be duty paid. Extended period of limitation - Held that:- The issue involved is of interpretation and therefore the demands made by invoking extended period of limitation are not sustainable. Appeal allowed - decided in favor of appellant.
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