COMMISSIONER OF CENTRAL EXCISE Vs. STAR PLASTICS

JUDGEMENT

(1.) HEARD both sides.

(2.) THE Department is in appeal aggrieved by the Order dated 30 -10 -2003 passed by the Commissioner of Central Excise (Appeals), Mumbai.

(3.) M /s. Star Plastics are manufacturers of plastic articles falling under Chapter 39.15 of the Central Excise Tariff Act, 1985. They were issued Show Cause -cum -Demand Notice amounting to Rs. 60,117.45 on plastic waste and scrap falling under Heading 39.15 cleared by them during the period October 1993 to February 1994 on the ground that waste was generated while processing the inputs on which Modvat credit was availed by the respondents. The waste was required to be cleared on payment of duty in terms of the provisions of Rule 57F(4).