9911796707
TMI Blog1995 (8) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... ati, Member (T)]. This Reference arises out of the order of the Tribunal bearing No. 630/91, dated 11-11-1991. The issue decided by the Tribunal was relating to the dutiability of the scrap in terms of Rule 57F(4) of the Central Excise Rules. The Tribunal, following the earlier decision reported in 1992 (59) E.L.T. 122 (Tri.) = 1991 (37) E.C.R 47, has held that the scrap generated in the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the legal position that Aluminium Scrap arising in the process of manufacture is an input permissible to be removed under Rule 57F(2) without payment of duty. (v) Whether a pleading made at the time of personal hearing consequent on change in the legal position, asking for more relief than originally prayed for, can be allowed by the Appellate Authority. The applicants have urged that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scrap also. It has therefore been pleaded that since in terms of Rule 57F(2) the inputs received in the factory and in respect of which Modvat credit has been taken, would be eligible for removal without payment of duty, the appellants could take out the scrap in terms of this Rule without payment of duty for processing outside. 2. The learned Departmental Representative adopted the reasoning o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the specific provision for scrap set out under the Modvat Rules viz. Rule 57F(4). Under Rule 57F(4) since the scrap is sent outside the factory the same is liable to pay duty. The appellant s plea is that they should be treated like any other input brought inside the factory by virtue of being notified under Rule 57A. It is observed that the inputs which are covered under Rule 57A are those w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enerated does not fall in that category. Further a plea has been taken that the Department has issued Trade Notices for the removal of the scrap generated under Rule 57F(2). In the present case, as held in the order by the Tribunal, this Trade Notice issued on 18-5-1989 would not be available in respect of the goods pertaining to the period 20th July, 1988. In any case the executive instructions w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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