1998 (4) TMI 330 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal in favor of the appellants who manufactured Electric Cables and Wires. The Tribunal ruled that the waste/scrap of copper/aluminium generated during manufacturing is exempt from duty as per specific notifications, even if Modvat credit was taken on wire rods. The Tribunal emphasized that waste and scrap are not liable for duty payment under Rule 57F(4) in this case.