base material is plastic, the waste and scrap of X'ray film has to be considered as plastic waste, is not tenable ... Tribunal has held that HDPE circular bag waste and HDPE laminated fabric waste being waste material not specifically provided for in the Tariff
waste and scrap arise. Part of the waste is the input itself i.e. paper. Some waste is of paper which had been coated ... ground for denying exemption. Appellant has pointed out that Rule 57D of Modvat Rules specifically provides that credit of specified goods allowed in respect
merits of the case. Modvat
credit allowed on
electrical goods,
transformer under Rule
57Q.
____________________________________________________________________________________
12. E/1234 Pentium 56,138/- Commissioner (A) has
/2001- Computer ... considering the
merits of the case. Modvat
credit availed on waste
and paring of plastic
cleared payment of duty.
______________________________________________________________________________________
16. E/1239 Bajaj
merits of the case. Modvat credit
allowed on electrical goods, transformer under Rule 57Q.,
12.
E/123472001-Mum
Pentium Computer Point
56,138/-
Commissioner ... merits of the case. Modvat credit
availed on waste and paring ot'plastic cleared without payment of duty.
16.
E/1239/2001-Mura
Bajaj
Rohit Pulp & Paper Mills Ltd. vs Commissioner Of Customs & Central ... on 26 May
Sukhi India Pvt. Ltd. vs Union Of India (Uoi) on 25 April, 2003
Equivalent citations
Commissioner Of Customs vs Jan De Nul N.V. on 11 April, 2003
Equivalent citations
considered as waste, in which case, the same would be covered by the provisions of Rule 57D. Reliance has been placed on a number ... Similarly, in the case of C. C. Ex. vs. Vindhya Pipes & Plastics Limited reported in 2003-TAXINDIAONLINE
confirmed on Plasticizer found short and interest demanded under Rule 57-1 of the Central Excise Rules, 1944.
(iii) Seized goods ... under Rule 173Q of the Central Excise Rules, 1944.
(iv) Penalty of Rs. 12,00,000/- imposed on respondent No. 1 under Rule 173Q
Southern Agrifurane Industries Ltd. vs Commr. Of C. Ex. on 9 September, 2003
Equivalent citations
