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TMI Blog2003 (10) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... he manufacture of Poly Coated Paper and Paperboard which are liable to central excise duty under Chapter Heading 48. Appellants also availed themselves of Modvat credit in respect of inputs. In the process of manufacture, waste and scrap arise. Part of the waste is the input itself i.e. paper. Some waste is of paper which had been coated. The question raised in these appeals is the durability of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to the manufacture of the final product whether or not such waste, refuse or by-product is exempt from whole of the duty of excise leviable thereon, or is chargeable to NIL rate of duty or is not specified as a final product under Rule 57A. 3.The appellants have also relied on the following decisions of this Tribunal in support of their contention: (a) C.C.E., Mumbai-I v. Garware Plas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that appellant had taken Modvat credit on the inputs. Rule 57D specifically states that credit taken is not affected because of loss or waste of inputs on which credit is taken or for the reason that waste, refuse etc. are exempt. The case law [2002 (148) E.L.T. 753] cited by the appellants also makes it clear that eligibility for exemption under Notification No. 14/92 is not affected by the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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