2002 (8) TMI 529

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.... Shri Raj Kumar, Chartered Accountant, for the Respondent. [Order per : C. Satapathy, Member (T)]. - These appeals have been filed by the Commissioner of Central Excise, Lucknow against the Order-in-Appeal Nos. 138-47/CE/MRT/2001 dated 29-8-2001 passed by the Commissioner (Appeals), Ghaziabad. The respondents have purchased Tin plates/sheets for use as inputs from which metal containers are ....

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.... that 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. In view of this clear position in law, the remnants which have arisen as waste at the respondent's premises have been rightly cleared on payment of duty. The Commissioner (Appeals) has recorded in his order that the dut....