2008 (6) TMI 189

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....ondent. [Order]. - Both the appeals are arising out of a common order and, therefore, both the appeals are taken up together for disposal. 2. After hearing both the sides and on perusal of the records, it is seen that the issue involved in this case is as to whether the Respondents may avail Modvat/Cenvat credit facility in respect of inputs and capital goods on the clearance of waste and scrap ....

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....e of final product cleared without payment of duty for further utilization in the manufacture of final product, which are cleared on payment of duty by principal manufacturer, not hit by provisions of Rule 57-C of the erstwhile Central Excise Rules, 1944. In the present case, the appellants cleared the Bearing Races without payment of duty under Notification No. 214/86-C.E., dated 1-3-86 to the pr....