2005 (7) TMI 275

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....tes to alleged waste and scrap arisen at the job workers premises out of the raw material sent by the appellant for carrying out processing operations like de-burring, polishing, grinding, etc. Duty of Rs. 1,33,513/- for the period April 98 to March 2001 and of Rs. 41,872/- for the period February 97 to March 98 has been confirmed against them by disallowing the Modvat credit contained in the said....

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....ons of Rule 57D. Reliance has been placed upon Tribunal's decision in the case of UIC Industries Ltd. v. Commissioner of Central Excise, Calcutta, reported in 2002 (149) E.L.T. 745 (Tribunal) = 2002 (48) RLT 972 (CEGAT-Kol.). 3. The authorities below has not accepted the appellant's stand and has held that since there is weight loss of the products, waste cannot be said to be invisible. As such....