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TMI Blog2015 (6) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals have been filed by the appellants against OIO No. OIO-SUR-EXCUS-002-COM-050-055-13-14 dated 30.12.2013 passed by Commissioner of Central Excise, Surat. As the issue involved in all these appeals is the same therefore, these are taken up together for disposal. 2. Shri Prabhat Kumar (Advocate) and Shri Mukund Chauhan (Consultant) appeared on behalf of the appellants. Shri Prabhat Kumar argued that the main appellant M/s. Khodiyar Fibrefill is engaged in the manufacture of Polyester Stable Fibre (PSF), Polyester Oriented Yarn (POY) and waste and scrap of PSF and POY generated in the process of manufacture of PSF and POY. That demands are pertaining to the period April 2008 to March 2013 with respect to PSF and POY and also the waste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation issued.. 2.1 With respect of duty liability on waste and scrap it was argued by the learned Advocate that since PSF and POY manufactured by the main appellant stand fully exempted, therefore, waste and scrap also gets exempted by virtue of Notification No. 89/95-CE dated 18.5.1995. 3. Shri K. Sivakumar (AR) appearing on behalf of the Revenue argued that Section 110 of the Finance Act, 2014 exempts only PFY and PSF manufactured from plastic scrap or plastic waste including the waste polyethylene terephthalate (PET) bottles during the period 29.6.2010 to 16.10.2012. It was his case that appellant is manufacturing POY which is not covered within the meaning of PFY. As a counter to the argument made by the learned AR, Shri Prabhat Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide Notification No. 12/2012-CE dated 17.3.2012. As regards the period from April 2009 to 28th June 2010, we find that in the case of CCE, Kanpur Vs. G.P.L. Polyfils Limited - [2005 (183) ELT 27 (Tri. )], CESTAT held as under: "4. Chapter 54 of the Tariff, relates to man-made Filaments and its Chapter note I defines man-made fibres, as under :- "Throughout the First Schedule, the term man-made fibres means staple fibres and filaments of organic polymers produced by manufacturing processes, either : (a) By polymerization of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or (b) By chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as visc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quirement of judicial discipline inasmuch as the distiguishment has to be rational, logical and substantive enough to take away the precedential value of the judgement and the adjudicating authority s attempt at distinguishing the CESTAT order falls abysmally short of that requirement. 6. in this regard, it is not out of context to quote Para 4 of the DO letter F.No. 334/15/2014-TRU dated 10.7.2014 : "4. Excise duty on Polyester Staple Fibre (PSF) and Polyester Filament Yarn (PFY) manufactured from plastic waste or scrap or plastic waste including waste polyethylene terephthalate (PET) bottles (which is already exempt w.e.f. 8.5.2012) is being exempted retrospectively w.e.f. 29.6.2010 to 7.5.2012. Clause 102 of the Finance (No. 2) Bill, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry No. 172A in Notification No. 12/2012-CE dated 17.03.2012. Due to the corrective action taken by Revenue, it is held that there was no intention to charge duty on impugned PSF and POY for the period involved in these appeals. 6. So far as the chargeability of duty on waste and scrap in the manufacture of PSF and POY is concerned, the appellant has relied upon exemption Notification No. 89/95-CE dated 18.5.1995. On a specific query from the Bench, learned Advocate appearing for the appellant fairly agreed that admissibility of Notification No. 89/95-CE dated 18.05.1995 was not raised by the appellants before the adjudicating authority. It is observed that exemption to waste and scrap under Notification No. 89/95-CE is subject to certain c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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