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TMI Blog2001 (1) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : Justice K. Sreedharan, President]. The short facts which lead to the controversy between the assessee, appellant, and the Department are as follows :- 2. Bajaj auto were supplying aluminium ingots to the appellant for making castings on job work. While the castings are manufactured certain waste happened to be generated. Those waste were not returned to Bajaj. As in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94, dated 20-5-1994 dismissed the appeal. For a proper understanding of the order passed by the Collector (Appeals) we read the same :- I have carefully gone through the case and submissions of the appellants. I find that M/s. Cast Master are job workers for M/s. Bajaj Auto. The inputs were received for the manufacture of castings. The appellants have not paid duty on these castings contendin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal is without merits. 3. A Reading of the above order according to us makes no sence. We are at a loss to understand how the mind of the appellate authority approached the issue before him in the appeal. 4. As a job worker of Bajaj, aluminium ingots received from M/s. Bajaj were utilised for the manufacture of aluminium castings. Waste generated in that process could have been returned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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