2003 (11) TMI 209

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...., etc'. They manufacture such goods on raw material supplied by M/s. Crompton Greaves Ltd. Goa on job work basis. Raw materials/stampings were under Rule 57F(4) provisions. Dispute is demand of duty on 'scrap' arising during the course of 'job work' at the appellant's premises. Duty demands have been made and confirmed on the appellants as duty payment on 'such scrap' through the appellants Modvat....

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....original authority not in vogue with effect from 1-4-2000 while Rule 57AB(1)(b) applicable from 1-4-2000 has a specific provision to cover utilisation of credit on are final products scarp is a final product inasmuch as it is excisable and held no by a catena of decisions. (b)        Since 'job worker' is a manufacturer of the 'waste', and final products. As a....