1999 (7) TMI 618

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...., for the Appellant. Shri R.D. Negi, SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. - The issue involved in this appeal filed by M/s. Maharaja Engineering and Investments (Pvt.) Ltd. concerns the applicability of exemption Notification No. 214/86-C.E., dated 25-3-86 in respect of scrap, which was generated within the factory of manufacture and the appellants wanted to send ....

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....as received by the assessee in respect of which he was availing the credit of duty paid on the inputs under Rule 57F(2) and was sending it to the job workers, it may not be applicable to the scrap generated within the factory in the manufacture of the final products out of the raw materials, etc., which had been brought from outside on payment of central excise duty. Thus while we agree with the l....