1997 (6) TMI 160

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..... hri Y.R. Kilania, JDR, for the Respondent. [Order]. This is a stay application filed w.r.t. the order-in-appeal passed by Commissioner (A) dated 31-3-1997. 2. Ld. Counsel stated that in this case the appellants manufacture inter alia moped chains and cycle chains. 3. They take Modvat credit on declared inputs for utilisation towards payment of duty on declared output. In respect of m .....

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..... relates to the waste arising in the course of manufacture of the final product. There is no dispute about the facts namely that the inputs had been declared and they were eligible to utilise the duty paid on them towards the payment of declared final products and the whole issue relates to only availment of the benefit w.r.t. the waste as aforesaid. 7. It was their submission that proviso (1) re .....

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..... ncerned reading sub-rules 57F(4) and 57F(5) would only go to show prima facie that all that is required is that duty should be paid in case such waste or material could be shown as an excisable product which was dutiable. The manner of discharge of duty liability could only be considered in terms of Rule 57A with 57F since all the Modvat provisions and rules have to be read together to get a compl .....

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