2003 (10) TMI 530

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..... ellants are manufacturing aluminium cans. Waste and scrap of aluminium emerges during the manufacturing process. In accordance with Rule 57F(2) the same was sent to job workers for recycling. The resultant product of job work was aluminium sheets which in turn were used in the manufacture of aluminium cans cleared on payment of duty. The removal of scrap being without payment of duty, the same was .....

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..... judicating authority held that the removal under Rule 57F(2) permits only the removal of inputs as such or the inputs which are partially processed. Separate Rule 57F(5) exists for removal of the scrap, hence scrap must be removed to the job worker only on payment of duty. 5. On this ground the demand was confirmed against the appellants. The Commissioner (Appeals)'s order reiterates the finding .....

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