1993 (9) TMI 182 - AT - Central Excise

Summary

The appeal by M/s. Chloride Industries Ltd. was against the disallowance of Modvat Credit on defective separators. The Collector held that defective components cannot be considered waste or by-product. The Tribunal set aside the order, stating waste can arise at any manufacturing stage. The case was to be disposed of by the Assistant Collector according to Rules 57D and 57F(2) and (4).