Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2003 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (10) TMI 171 - AT - Central ExciseExtract: .......ns in Cenvat Credit Rules, 2001 providing for payment of duty on waste and scrap, which has arisen during the manufacture of the finished product. Such a provision had existed in the erstwhile Rule 57F of the Central Excise Rules, 1944. In view of this, the impugned order is not sustainable. Accordingly, we set aside the order and allow the appeal.
|