2005 (2) TMI 384

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.... Balasundaram, Vice-President]. - The above appeals arise out of the order of the Commissioner of Central Excise (Appeals), Cochin. The issue in dispute is as to whether central excise duty at the appropriate rate is to be paid at the time of clearance of polyethylene film waste and scrap as if it has been manufactured in the factory of the respondents who are manufacturers of tyres and availing C....

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....unsel for the respondents seeks to differentiate this decision on the ground that when it comes to availability of Modvat credit, the inputs must be used in relation to manufacture of final products, the liability to duty would arise only when the scrap is generated as a result of manufacture and since in the present case the scrap did not arise in the course of manufacture of their final products....