2017 (6) TMI 944

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es under Rule could be 'aborted' and recourse taken to Rule 57F(4) at a stage, but only at the option of the assessee. The option to exercise the routes available between 57F(2) and 57F(4) procedures remains with the manufacturer and is not lost by a change in form of the input, due to processing - appeal allowed - decided in favor of appellant. - E/1004/2005 - 41038/2017 - Dated:- 20-6-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Ms. Ubayabharathi, Advocate For the Appellant Shri A. Cletus, ADC (AR) For the Respondent ORDER Per Bench The appeal is against the OIA No.19/2005 dt. 16.08.2005. The appellants-assessees are manufacturers of Multi Wall Paper Bags falli .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pra). She submits that said decision of the Larger Bench has also been further followed by the Tribunal in the following cases :- (1) Binani Zinc Ltd. Vs CCE Cochin - 2002 (149) ELT 741 (Tri.Bang.) (2) Narmada Plastics (P) Ltd. Vs CCE Bhopal - 2004 (178) ELT 806 (Tri.-Del.) 4. In counter, Ld. A.R submitted that the Larger Bench decision of the Tribunal (supra) has also been distinguished by the Tribunal in the following cases : (1) Aqua-Vin Pipes Pvt. Ltd. Vs CCE Chennai - 2001 (136) ELT 717 (Tri.-Chennai) (2) Techno Cables Pvt. Ltd. Vs CCE Hyderabad - 2001 (136) ELT 721 (Tri.-Chennai) He submits that in the above cases, the Tribunal has taken the view that the decision of the Tribunal's Larger Bench .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d further. Thus what would be 'waste' for a manufacturer, may not be a 'waste' in the case of another manufacturer, even in the case of same kind of goods. It is significant to note, that while Rule 57D talks of three stages i.e. waste, Refuse or by- product, Rule 57F(4) only talks of waste. Therefore, it appears, that the framers of the rules have used the word 'waste' in Rule 57F(4) to be understood in a limited fashion; this has to be restricted to such converted inputs which are not desired to be used any further, for use, in or in relation to the manufacture of the final product. (e) Once we give such a meaning to the word 'waste' occurring in Rule 57F(4), then inputs, semi-processed, fully processe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X