1989 (10) TMI 177

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....Ignatius, Corporate Manager, for the Respondents. [Order per : D.M. Vasavada, Member (J)]. -  Since common issue is involved in both these appeals we are disposing them of by this common order. Appeal No. E/1012/89-C arises out of order-in-appeal passed by the Collector of Central Excise (Appeals), Madras whereby he set aside the order of adjudication passed by the Assistant Collector o....

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....the scope of Rule 57C of C.E. Rules and so the respondents were asked to show cause why the modvat credit taken on the inputs contained in the rejected tyres should not be expunged. Two Show Cause Notices were issued for two different units of the respondents' company. The Assistant Collector by a common adjudication order directed to expunge the amounts as stated therein from the amounts of credi....

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....natius, Corporate Manager of the respondents. It is the contention of the revenue that cut tyres and tubes are not waste but they are a manufactured product as they are covered under sub-heading 4004.00 CET. So under provisions of Rule 57(C) as the said cut tyres and tubes are cleared on nil rate of duty under provisions of Notification No. 76/86, dated 10-2-1986 (as amended by Notification Nos. 2....

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....bove judgment of the Hon'ble Delhi High Court where the Hon'ble High Court has held that such tubes and tyres and flaps are not qualifying as 'manufacture' and hence not 'goods'. 4. We see no reason to depart from the above view and so, even though such cut tubes and tyres have been classified under sub-heading 4004.00 CET it does not change the legal position and it continues to be waste and n....