9911796707
TMI Blog1991 (9) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... der Rule 57F(2) of the Central Excise Rules without payment of duty. The ld. Collector (Appeals) in his order took note of the Trade Notice issued by the Collector of C. Ex., Hyderabad in respect of aluminium scrap, based on Board s letter F. No. 261/76/2/88-Cx. 8 dated 19-4-1989 under which in case of aluminium scrap the removals from the factory under Rule 57F(2) without payment of duty has been allowed. The learned Appellant-Collector has pleaded in his grounds of appeal that the said order of the Board was only in respect of aluminium scrap and the benefit could not be extended in case of copper scrap. He has urged that Rule 57F(2) can be only for the purpose of removal as such of an input on which credit has been taken or after the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the manufacture of the Final product, provided that the waste, if any arising therefrom during such operations is also returned to the factory of manufacture. The copper scrap in question itself is a finished product manufactured during the course of manufacture of the finished product as declared by the respondents herein in their declaration under Rule 57G. There is also no provision for this by-product to be removed without payment of duty even if required for further manufacture and return of the same to the respondents factory. Under Rule 57F(4) as to how the scrap generated is to be dealt with when arising from the processing of inputs under the Scheme of Modvat has been set Out. The said provision for convenience of reference i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction has been issued by the Central Government envisaging the duty free clearances of the same under the said sub-rule. The appellant s plea in regard to the findings of the Collector (Appeals) that as in the case of aluminium scrap covered by Board s clarification, the removal of copper scrap without payment of duty should be allowed, is not acceptable in the present case. The instruction issued by the Board by giving a liberal interpretation to the provisions of Rule 57F(4)(b) can be considered as the instruction by the Government of India for the purpose of duty free clearances and can be taken to be applicable only to removal of Aluminium Scrap. Admittedly no such instructions have been issued under Rule 57F(4)(b) by the Central Gover ..... X X X X Extracts X X X X X X X X Extracts X X X X
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