1997 (9) TMI 190 - AT - Central Excise

Summary

The appeals relate to the dutiability of waste arising in the course of manufacturing final products using duty paid inputs with Modvat credit. The appellants were held liable for duty on waste, but the Tribunal set aside the orders, stating that the liability to duty should be determined with reference to tariff items and exemption notifications. The appeals were allowed, and the matter was remanded to the Assistant Collector for further consideration.