1995 (12) TMI 180

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..... is an appeal against the Order-in-Appeal No. SDK/257/B. II/91, dated 30-7-1991 allowing the appeal of the respondent. The Revenue is aggrieved by this order. 2. The following facts are not disputed : The respondents are engaged in the manufacture of wires and cables for which they bring duty paid PVC compound, which is used in the manufacture of wires and cables. They were taking Modvat credi .....

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..... the clearance of waste, citing the provisions of Rule 57C. 3. Shri Krishnamurthi, ld. JDR also points out that Rule 57F also would be attracted in this case. I am not persuaded to accept the appeal for the following reasons: The respondents are availing Modvat credit in respect of PVC compound and the waste is admittedly arising in the course of manufacture of wires and cables which is the fina .....

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