2003 (7) TMI 376

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..... per : Gowri Shankar, Member (T)]. The appellant was engaged in the manufacture of articles of brass and availed of the exemption contained in Notification 1/93 as also the Modvat facility. In the course of the manufacture of the articles of brass from rods of brass, scrap emerged which the appellant sent out in terms of Rule 57F(5) to its job worker for being converted into rods, which were .....

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..... as it stood at the relevant time, prescribed the modes of clearance of waste arising from the processing of input on which credit has been taken. One of such modes is removal on payment of duty. This is what the appellant had done. The aggregate value of clearances specified in sub-paragraphs (a) and (b) of paragraph 1 would include clearances made either without payment of duty, or at the conces .....

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