1999 (4) TMI 303

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....the Respondent. [Order]. -  The appeal and stay application arise from Order-in-Appeal No. 750/98, dated 10-10-1998 passed by the Commissioner (Appeals), Bangalore, confirming the order of the Assistant Commissioner in Order-in-Original and holding that the appellants are required to reverse the Modvat credit in respect of containers which were cleared without payment of duty and waste ....

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....Industrial Gases Ltd. was allowed by Final Order No. 1821/98, dated 16-9-1998 [1999 (108) E.L.T. 383 (Tribunal)] by following the judgment of the Tribunal in the case of I.O.L. Ltd. v. C.C.E. as reported in 1993 (68) E.L.T. 624. He further points out that the ratio of this judgment has since been followed by the Tribunal in the case of Apollo Tyres Ltd. and M/s. Transformers & Electricals Kerala L....

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....e Modvat credit in the present case and the demands are not sustainable. Therefore, while granting the waiver of pre-deposit and stay of its recovery, the appeal itself is taken up for consideration. On further consideration, I notice that the Tribunal in the case of M/s. Apollo Tyres Ltd., which deals on the very issue has allowed the appeal and held that the duty cannot be demanded on the waste ....

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....uch emptied barrels would not be scrap under Rule 57F(4)/57F(5). While coming to this decision, the Tribunal has distinguished the earlier decision in the case of West Coast Industrial Gases Ltd. v. C.C.E. as reported in 1996 (83) E.L.T. 358 (T) and relied upon the decision of Indian Oxygen Ltd. supra. We also find that a similar view has been taken in the Final Order of this Tribunal No. 1821/98,....