1996 (2) TMI 261

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..... ellants herein are aggrieved by the order dated 27-4-1994 by the Collector of Central Excise (Appeals), Allahabad. The issue for determination in this appeal is the eligibility or otherwise of the appellants to the benefit of the money credit scheme in terms of Notification No. 231/87, dated 1-10-1987 issued under Rule 57K of the Central Excise Rules, 1944 for Solvent-75" and Paraldehyde manufact .....

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..... le 57K has held that both Paraldehyde and Solvent-75 are not waste products but are themselves furnished products. These products are not specified in Notification No. 231/87 dated 1-10-1987, the Tribunal, therefore, held that they are not eligible for money credit under Rule 57K. The ratio of the judgment is fully applicable to the facts of the present case and applying that ratio, the impugned o .....

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