1995 (8) TMI 133

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....ted in 1992 (59) E.L.T. 122 (Tri.) = 1991 (37) E.C.R 47, has held that the scrap generated in the appellant's factory was required to pay duty under Rule 57F(4). The applicants have urged the following questions of law for reference; (i) Whether the Aluminium Scrap arising in the process of manufacture which is recycled is an input or not, eligible for the benefit of removal under Rule 57F(2) without payment of duty. (ii) Whether any waste referred to under Rule 57F(4) would also cover scrap arising in the process of manufacture which is recycled. (iii) Whether the Trade Notice No. 94/89, dated 18-05-1989 is not a supplementary instruction under Rule 233 indicating that Aluminium scrap is an input which can be remove....

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....d in respect of which Modvat credit has been taken, would be eligible for removal without payment of duty, the appellants could take out the scrap in terms of this Rule without payment of duty for processing outside. 2. The learned Departmental Representative adopted the reasoning of the order of the Tribunal to say that there is a separate provision for dealing with the scrap generated in the course of manufacture under the Modvat Scheme and in this case the scrap had been cleared outside the factory and in terms of Rule 57F(4), the same has to suffer duty. 3. We have given a careful thought to the plea urged by the applicants. The plea of the applicants is that the scrap generated in the factory could be treated like any o....