1993 (11) TMI 63

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....rials supplied by the said customer. Virgin aluminium is procured by the petitioner-company and is converted into alloy ingots by a job-worker. Aluminium ingots are melted by the petitioner and poured into dies to get necessary castings. Thereafter, the castings are cut to remove "runners and risers". The waste aluminium thus realised is recycled, according to the petitioners in their own factory. In the process certain products like 'dross' and 'ash' are produced and they are in powder form. These materials are sent outside the factory to be reconverted into aluminium ingots. The petitioner-company had all along been removing the said 'dross' and 'ash' under Rule 57F(2) of the Central Excise Rules, on the ground that the removal is for ref....

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.... Excise and Customs and the Department is of the view that Rule 57F(2) would cover removal of inputs as such or after they have been partially processed, during the course of the manufacture of final products, to a place outside the factory and that the same would not cover removal of waste or scrap outside the factory. A proper interpretation of the Rules, according to the Department, is to hold that the removal of waste or scrap should be attracted by Rule 57F(4). In my opinion, the Trade Notice is of a general nature and does not relate to the petitioner's case or the activities carried on in the petitioner's factory. It cannot be disputed that the Department can issue Trade Notice of such a general nature. On the basis of such Trade Not....