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TMI Blog1998 (7) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... i V.R. Kelkar, Advocate, for the Respondent. [Order]. - The assessee manufactures valves for cylinder to store liquified petroleum gas out of brass rods. In the course of such manufacture brass scrap arises. The assessee had asked for and been accorded permission to remove inputs under provisions of sub-rule (2) of Rule 57F as it then existed. It removed in terms of such permission brass to job ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that duty would have been taken by the job worker, who would have utilised the credit towards duty payable on the brass made from it which it send for the assessee. The assessee would in turn have been entitled to credit of duty paid on the brass. He allowed the appeal. Hence this appeal by the department. 3. While the representative of the assessee relies upon the decision of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore the procedure as followed could be detrimental to revenue. 4. In C.C.E. v. Mercury Fittings South Regional Bench, 1996 (86) E.L.T. 285 has noted that the decision in Chloride Industries v. C.C.E. was passed without having the benefit of the earlier order in C.C.E. v. Nucom Industries - 1992 (59) E.L.T. 122. It referred the matter in view of the conflict in two decisions it has been pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld have been rendered scrap. The scrap would be a residual product in the process. It is not a product that arises in the course of manufacture of the valves from the brass rods. 5. It would not appear to be correct to say that on a difference of view the end results will be the same. The contention that if the departmental representative that where a job worker to whom the scrap is sent for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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