2003 (10) TMI 530

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent. [Order]. - Heard both sides. 2. The appellants are manufacturing aluminium cans. Waste and scrap of aluminium emerges during the manufacturing process. In accordance with Rule 57F(2) the same was sent to job workers for recycling. The resultant product of job work was aluminium sheets which in turn were used in the manufacture of aluminium cans cleared on payment of duty. The remova....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... allegation of diversion of scrap to any other purpose. The Adjudicating authority held that the removal under Rule 57F(2) permits only the removal of inputs as such or the inputs which are partially processed. Separate Rule 57F(5) exists for removal of the scrap, hence scrap must be removed to the job worker only on payment of duty. 5. On this ground the demand was confirmed against the app....