2003 (10) TMI 185

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..... Nair, Member (T)]. - The appellants are engaged in the manufacture of Poly Coated Paper and Paperboard which are liable to central excise duty under Chapter Heading 48. Appellants also availed themselves of Modvat credit in respect of inputs. In the process of manufacture, waste and scrap arise. Part of the waste is the input itself i.e. paper. Some waste is of paper which had been coated. The q....

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....t or that the inputs have become waste in or in relation to the manufacture of the final product whether or not such waste, refuse or by-product is exempt from whole of the duty of excise leviable thereon, or is chargeable to NIL rate of duty or is not specified as a final product under Rule 57A. 3.The appellants have also relied on the following decisions of this Tribunal in support of their c....

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.... 177. (h)        C.C.E., Bombay-II v. Tarapur Cables (I) Ltd. - 1996 (85) E.L.T. 125 (i)         C.C.E., Rajkot v. Devi Enterprises - 1998 (97) E.L.T. 126. (j)         C.C.E., Allahabad v. Union Carbide India Ltd. - 1998 (99) E.L.T. 629. 4.The benefit of notification is be....