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TMI Blog1998 (12) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... Consultant, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - By the impugned order, the Collector of Central Excise (Appeals) dismissed the appeal of the Revenue holding that for non-compliance of Section 35E(4) of the Act read with Rule 214 of the Central Excise Rules, the application is also rejected on merits. learned Collector (Appeals) also held that there was no wrong exercise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit was taken on such raw material they became non-duty paid in character. The Assistant Collector dropped the demand on the ground that the Notification No. 53/88 was silent as to whether the benefit to clear PVC scrap at nil rate of duty is admissible even when the party had taken Modvat credit of duty paid on PVC granules out of which the scrap is generated as by- product in the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department both on merits as well as under Section 35E(4). He submits that such waste and scrap had not arisen from PVC granules but had arisen from the manufacture of electric wires and cables; Sl. No. 24 of Notification 53/88, dated 1-3-1988 grants exemption in respect of waste, parrings and scrap arising from the goods falling under Chapter 39. He submits that in the instant case, the waste di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmination is whether the waste arises out of the raw materials used in the manufacture of wires and cables. We note that the PVC falls under Chapter 39 whereas electric wires and cables fall under Chapter 85. Thus, we find that the appeal is on an entirely different ground which was not the subject matter of the show cause notice. In effect, the Department has tried to make out a completely new ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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