2000 (5) TMI 476

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.... - The appellant is absent and unrepresented despite notice but requests decision on merits. 2. The appellant is a manufacturer of electric cables, which are insulated with polyvinyl chloride. The notice to show cause dated 24-9-1992 issued to the appellant by the jurisdictional Superintendent proposal recovery of Modvat credit taken by the appellant of the duty paid on so much quantity of....

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....when she says that since the polyvinyl chloride scrap is arising from the processing of polyvinyl chloride compound, it cannot take into account the waste or by product. By applying this reasoning, we have to hold that no scrap or by product arises in the manufacture of any commodity. Virtually all commodities are manufactured by processing the inputs or raw materials. The fact that the goods are ....