1991 (9) TMI 214

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.... Shri M.S. Jagesha, Advocate, for the Appellants. [Order]. - The appellant is engaged in the manufacture of plastic films which are cleared on payment of duty. In the course of manufacture, some plastic waste and scrap is generated and the benefit of Notification 53/88, dated 1-3-1988 was extended to this scrap and the same was cleared under NIL rate of duty. The Assistant Collector has aske....

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....rough the written and oral submissions. In so far as the credit under Rule 57A is concerned, the recent decision is that of the Hon'ble Tribunal in the case of M/s. Anil Starch Products Ltd., reported at 1990 (49) E.L.T. 525 wherein it was held that in case of by-products carrying NIL rate of duty, Rule 57D has to be applied and the duty credit taken on the inputs used in the by-product cannot be ....