2001 (12) TMI 173 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled that waste and scrap arising at a job-worker's factory due to manufacturing processes do not require Modvat credit reversal. The decision was based on Rule 57D and a previous Tribunal case. The impugned order was set aside, and the appeals were allowed with consequential relief to the appellants.