1999 (1) TMI 177

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....ndent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in the appeal is whether the benefit of exemption under Notification No. 14/92 is available in respect of waste, scrap and pairings of plastic after the availment of Modvat credit in respect of the inputs. 2. No one was present on behalf of the appellant in spite of notice. We, therefore heard Shri Satnam Singh....

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....at once the Modvat credit is availed of, the inputs become non-duty paid. In support of his findings, he referred to the provisions of Rule 57F of the Central Excise Act which allows the clearance of inputs as such only on payment of duty. The appellants in their appeal memo has relied upon the decision in the case of Metrosyl Jesidish Industrial Area v. C.C.E. reported in 1991 (53) E.L.T. 93 in w....