1992 (9) TMI 225

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.... the Respondents. [Order per: V.P. Gulati, Member (T)]. - This appeal has been filed by the Revenue against the order of the Collector of Central Excise (Appeals), Madras. By the impugned order the learned lower appellate authority has set aside the Assistant Collector's order demanding duty from the respondents in respect of Silicon Steel Scrap generated during the manufacturing process and....

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....to be maintainable. 3. The learned Advocate for the Respondents pleaded that the rationale of the Board's instructions as communicated by the Trade Notice cited above would squarely apply to the facts of this case. 4. We observe that we had occasion to examine the legal position in regard to the eligibility of duty free clearance of the scrap generated during the manufacturing process in the....

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.... inputs and the credit allowed in respect of duty thereon :- (1) (2) (3) (4) Any waste arising from the processing of inputs, in respect of which credit has been taken may - (a) be removed on payment of duty as if such waste is manufactured in the factory; or (b) be removed without payment of duty, where it belongs to such class of category of waste as the Central Govt. may from ....

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....to the manner of disposal of such waste." The only circumstance under this sub-rule is that the scrap can be removed without payment of duty is as provided under Rule 57F(4)(b). Admittedly in the case of copper, no instruction has been issued by the Central Government envisaging the duty free clearances of the same under the said sub-rule. The appellant's plea in regard to the findings of the C....