1993 (9) TMI 182

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....r the Respondents. [Order per : K. Sankararaman, Member (T)]. - Stay granted and Appeal heard by consent of both sides. 2. The appeal by M/s. Chloride Industries Ltd. is against the Order-in-Appeal passed by Collector of Central Excise (Appeals) holding that Modvat Credit taken on the inputs contained in the defective separators which are component parts of their final product. Electric Storag....

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.... Advocate argued the case of the appellants. He reiterated the contentions raised in the Appeal and submitted that they are sending certain materials to their job workers for getting the separators made which are received back by them. During such manufacture of the separators, some waste products inevitably arise. These have been received back and are available for inspection by the Departmental ....