2008 (6) TMI 189

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..... fication No. 214/86-C.E to the principal manufacturer, who cleared the goods on payment of duty – since waste and scrap generated during the manufacture of Bearing Races, is an excisable goods, there is no reason to deny the credit - E/1464-1465/2006-SM(BR) - 1116-1117/2008-SM(BR)(PB), - Dated:- 16-6-2008 - Shri P.K. Das, Member (J) Shri B.S. Suhag, DR, for the Appellant. Shri Bipin Ga .....

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..... iled by the assessees following the decision of the Division Bench of the Tribunal in the case of CCE v. Allwyn Auto Ltd. reported in 2004 (178) E.L.T. 693 (Tribunal-Bangalore). It has also been pointed out that the Larger Bench of the Tribunal in the case of Sterlite Industries Ltd. v. CCE, Pune reported in 2005 (183) E.L.T. 353 (Tribunal-LB), wherein it has been held that Modvat credit o .....

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