wastes are
segregated accordingly. The plastic wastes are further segregated
into recyclable and non-recyclable plastic waste including MLP. The
recyclable plastic waste is sent ... plastic waste.
34. The three types of MLP wastes generated from these units are (i)
laminated plastic waste like biscuit cover, (ii) metalized plastic
waste
were exported prior to coming
into force of the Plastic Waste Management and Handling Rules,
W.P.(C) 270/2015 Page ... finding is not correct as the
law i.e. Plastic Waste (Management & Handling) Rules,
2011, dated 4-2-2011 was in existence when
alleged that as per the provisions of rule 57-F(4), "Any waste arising from the processing of inputs in respect of which credit ... respect of such inputs under rule 57A." It is stated that the said waste and scrap of plastic falling under heading NO. 3915.00 though
Waste and scrap, removal of, for reprocessing and return - Rule 57F of erstwhile Central Excise Rules, 1944 - Benefit of Rule 57F(3) now Rule ... after use of plastic granules in manufacture of HDPE/PP Fabrics, left over material sent out under said Rule, for being reprocessed into granules
Commissioner (Appeals) demanding duty on the waste of plastic (waste or scrap of plastic) described as spews generated in the factory of Asian Cables ... longer useful and therefore a waste. In this view the word "waste" used in Rule 57F(4)(which corresponds to Sub-rule
plastic waste and scrap removed for job workers when such waste and scrap had arisen during the course of manufacture of plastic pipes and fittings ... Excise Rules, 1944 (hereinafter referred to as the 'Rules'). He held that appropriate duty as applicable to waste and scrap of plastics
paid on plastic waste and scrap, the waste and scrap could not be cleared without payment of duty.
6. Under Sub-rule (3) of Rule ... covered by the provisions of the law.
Under Rule 57-F(5) of the Rules, any waste arisen from the processing of inputs in respect
exercise of the powers conferrd by Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, and in supersession of the notification ... Waste, parings Nil If such waste, parings
and scrap of and scrap of plastics,
plastics. arise from goods,
falling under Chapter
39 or any other
paper waste or as
plastic waste or metal waste. Show cause notices were issued denying
proportionate credit of non-paper waste content. The first notice ... assessment was done
provisionally classifying the imported material as waste paper, plastic waste
and metallic waste, classifying them under different headings also, he
submits that
these appeals is the applicability of Rule 57D of the Central Excise Rules, 1944 to waste and scrap generated during the course of manufacture ... Polypropylene compound under Rule 57A. During the period November, 1990 to March, 1991, they cleared waste, scrap and paring of other plastics falling under Heading
