1997 (6) TMI 160

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....ri H. Singh, Advocate, for the Appellant Shri Y.R. Kilania, JDR, for the Respondent. [Order]. -  This is a stay application filed w.r.t. the order-in-appeal passed by Commissioner (A) dated 31-3-1997. 2. Ld. Counsel stated that in this case the appellants manufacture inter alia moped chains and cycle chains. 3. They take Modvat credit on declared inputs for utilisation t....

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....ule (4) has three sub-clauses and their case is covered by sub-clause which relates to the waste arising in the course of manufacture of the final product. There is no dispute about the facts namely that the inputs had been declared and they were eligible to utilise the duty paid on them towards the payment of declared final products and the whole issue relates to only availment of the benefit w.r....

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....in respect of goods subject to the conditions specified therein but insofar as the waste is concerned reading sub-rules 57F(4) and 57F(5) would only go to show prima facie that all that is required is that duty should be paid in case such waste or material could be shown as an excisable product which was dutiable. The manner of discharge of duty liability could only be considered in terms of Rule ....