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2021 (11) TMI 699 - CALCUTTA HIGH COURTCondonation of delay in filing appeal - delay of 779 days in filing the appeal - no cause, much less sufficient cause, shown by the appellant to explain the inordinate delay in filing the appeal - HELD THAT:- The Tribunal after taking note of the statutory provisions took note of the decisions of the Tribunal, CESTAT West Zonal Bench, Mumbai in the case of COMMR. OF C. EX. & CUS., AURANGABAD VERSUS COSMO FILMS LTD. [2014 (12) TMI 315 - CESTAT MUMBAI] and allowed the assessee’s case. The said decision was in respect of another assessee who are engaged in the same process of manufacture namely manufacture of BOPP Films. The Tribunal took note of the decision. The Tribunal followed the case of MRF LTD. VERSUS COLLECTOR OF CENTRAL EXCISE, GOA [1998 (11) TMI 233 - CEGAT, NEW DELHI] and SUPREME INDUSTRIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III [1997 (3) TMI 529 - CEGAT, MUMBAI], which was upheld by the Hon’ble Supreme Court in COMMISSIONER VERSUS SUPREME INDUSTRIES LTD. [1998 (3) TMI 676 - SC ORDER] wherein it was held that by taking credit the inputs do not become non-duty paid. There is nothing on record to indicate that those decisions of the Tribunal have been reversed or modified by the High Court or by the Hon’ble Supreme Court. That apart, we find that the conclusion arrived at by the Tribunal examining the nature of manufacturing activity done by the respondent assessee and the fact that the Polypropylene Granules which were procured being admittedly duty paid items, the bye-product which is generated during the course of manufacture can never be treated as a non-duty paid item. Therefore, the conclusion arrived at by the Tribunal does not call for any interference. The substantial questions of law are answered against the Revenue - Appeal dismissed.
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