1996 (8) TMI 322

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....ellant. Shri Vivek Kohli, Advocate, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. -  The Commissioner of Central Excise Chandigarh has filed these appeals against the common order dated 26-8-1992 passed by the Commissioner of Central Excise (Appeals) Chandigarh. The brief facts are that in two appeals No. 5470 and 5472/92, the department has demanded duty on the ....

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....says that the Modvat credit contained in the waste arisen during the manufacture of the final product should not be denied. The jurisdictional Assistant Commissioner in all these cases initially dropped the demands and the Commissioner applied to get the orders of the Assistant Commissioner reviewed under provisions ot Section 35E(2) Central Excise and Salt Act, 1944 and filed the appeals and dire....

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....o Tribunal's decision in the case of Punjab Beverages v. Collector of Central Excise reported in 1996 (81) E.L.T. 673 (Tribunal) = 1996 (62) ECR 510 where theTribunal in similar circumstances has held that the allegations of manufacture of aerated water of such quantity as would correspond with the quantity of crown corks which are held to have been not accounted for is not supported by any fact o....

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....) = 1992 (41) ECR 455 wherein the Tribunal had held that the provisions of Rule 57D have to be applied with reference to the nature and description of the inputs and the Tribunal held that on these consideration inputs which are in the nature of discrete articles like crown corks when damaged or rendered unfit for use during the manufacture of the final product will constitute waste which no doubt....