2004 (2) TMI 265

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....t the instance of the Revenue the challenge is against the finding of the Commissioner (Appeals) that the assessee is entitled to Modvat credit of the duty paid on that portion of the aluminium sheets which form part of the aluminium waste and scrap. 2. The respondent-assessee is engaged in the manufacture and assembly of bus bodies using aluminium sheet. The final product bus body is chargeable ....

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....tention raised by the assessee and held as follows : "Although aluminium waste and scrap are described as such yet these are final product and distinct excisable commodity falling under Chapter sub-heading No. 7602. 00 of the Schedule to the Central Excise Tariff Act, 1985. These being final product for which the Modvat declaration was filed by the respondents under Rule 57G of the Central Excise....