1997 (9) TMI 190

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....nt. [Order per : K. Sankararaman, Member (T)]. - These two appeals filed by M/s. Knit Foulds Private Limited relate to the same issue, namely, the dutiability of waste arising in the course of manufacture of final product using duty paid inputs in respect of which Modvat credit had been taken. While the order-in-appeal impugned in Appeal No. E/2694/92-C is a detailed one spelling out the reason....

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....ad been taken to the provisions of Rule 57F(4) which had also been extracted in the first Order-in-Appeal. The said sub-rule as extracted in the Order-in-Appeal reads as follows :- "Any waste arising from the processing of inputs, in respect of which credit has been taken may be removed on payment of duty as if such waste is manufactured in the factory." This provision by itself does not make su....