2005 (2) TMI 426

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....des. The appellant filed this appeal against the order-in-Appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellants are engaged in the manufacture of Brass Components from Brass Rods. During the manufacture of brass components, brass boring emerged as waste. The appellants were clearing the brass waste and scrap without payment of duty for job work under the ....

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....v. CCE reported in 2000 (120) E.L.T. 218. In this case the Tribunal held as under: "3(c) commercial prudence and technological feasibility would induce a manufacturer to reconvert, reprocess, recondition and otherwise deal with intermediate goods, by-produces, scrap, refuse, waste etc. to obtain maximum targeted production of the final product by utilising the facilities available in his premises....