TaxTMI 
TaxTMI 
2007 (6) TMI 358
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....ant. Shri A.K. Rastogi, DR, for the Respondent. [Order] - Heard booth sides and perused record. 2. The appeal is directed against denial of Modvat credit of Rs. 49,480/- (Rupees Forty nine thousand four hundred eighty). The denial of credit is on the ground that the input in question was declared waste and cleared as waste. It is also being stated that it was on line waste. ....
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....s found defective and rejected or part of the input being found defective and rejected is no ground in view of Rule 57A read with Rule 57D to deny the benefit. 32. In view of what is stated hereinabove, we find that the commission has misdirected itself in examining the question. 33. Considering the stage-wise process indicated earlier, it is clear that the process commences with l....
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.... under Article 226 of the Constitution of India or the jurisdiction of the Supreme Court under Article 32 or under Article 136 and it remains the same i.e. to consider whether the order of Settlement Commission is contrary to the provision of the Income-tax Act and if so and whether it has prejudiced the petitioner. This of course, part from the ground of bias or malice which constitute an indepen....
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....eria to the provisions contained in the Central Excise Act.' 4. The appellant's case remains covered by the judgment of the Hon'ble High Court. In the case of Asahi India Safety-Glass Limited, the Hon'ble High Court noted that process of manufacture commences with the loading of float glass sheet on the float table and any waste occurring thereafter is waste in the process of manufacture. ....