1998 (7) TMI 312

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..... r per : C.N.B. Nair, Member (T)]. The appeal is against duty demand on waste arising during the process of machining of forgings. The appellants received forging under Rule 57F(2), carried out machining on the forgings and returned them to the supplier. They cleared the waste arising during the machining from their unit. Duty has been demanded on such waste. The appellants submitted in defen .....

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..... exemption. 3. Shri S. Nunthuk, ld. DR submitted that the appellant is a manufacturer in his own right and he should pay duty on the waste generated during production. He also submitted that the reversal of credit is not made by the appellant. 4. We have perused the records of the case and have considered the rival submissions. We find that the appellant is following the procedure as laid down .....

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