1991 (9) TMI 214 - Commissioner - Central Excise

Summary

The appellant, engaged in manufacturing plastic films, cleared scrap under NIL rate of duty. Assistant Collector asked to reverse modvat credit. Tribunal held Rule 57D applies for by-products with NIL duty. Plastic waste not final product, Rule 57C not applicable. Modvat credit cannot be denied. Appeal admitted, Assistant Collector's order set aside.