9911796707
TMI Blog1997 (9) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : K. Sankararaman, Member (T)]. - These two appeals filed by M/s. Knit Foulds Private Limited relate to the same issue, namely, the dutiability of waste arising in the course of manufacture of final product using duty paid inputs in respect of which Modvat credit had been taken. While the order-in-appeal impugned in Appeal No. E/2694/92-C is a detailed one spelling out the reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been taken to the provisions of Rule 57F(4) which had also been extracted in the first Order-in-Appeal. The said sub-rule as extracted in the Order-in-Appeal reads as follows :- "Any waste arising from the processing of inputs, in respect of which credit has been taken may be removed on payment of duty as if such waste is manufactured in the factory." This provision by itself does not make s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such a manufacturer. The claim for the benefit of exemption Notification made by the appellants requires to be looked into on merits and cannot be shut out on the ground that Rule 57F(4) has to be applied to the exclusion of such exemption or Tariff provisions. This view had been taken by the Tribunal in 1991 (56) E.L.T. 537 in the case of Anand Polyrotex v. Collector of Central Excise. Followi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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