1991 (1) TMI 298

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..... Respondents. [Order per : P.C. Jain, Member (T)]. - Brief facts of the case are as follows- 1.1. The appellants are getting duty-paid raw materials covered under Chapter 39 for being used in the manufacture of their final product - polythelene film - falling under sub-heading No. 3920.32. During the manufacture, some scrap or waste arises. The appellants' plea is that this scrap/waste is exem .....

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..... as if such waste is manufactured in the factory; or" 3. Rebutting these contentions of the department, learned advocate for the appellants has urged that the scope of Rule 57F(4)(a) which is on identical lines as Rule 56A(3)(iv), is that the waste is to be removed on payment of duty only if it is otherwise dutiable. Dutiability has always to be seen not only with reference to the tariff item but .....

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..... be removed on payment of duty, if any, payable thereon....." 4.1. Rule 57F(4)(a) is pari-materia. Rule 56A (3)(iv)(a). Madhya Pradesh High Court's ruling is applicable to the facts and circumstances of this case. West Regional Bench judgment mentioned supra is not so categorical. Following respectfully, the ruling of the High Court of Madhya Pradesh, we allow the appeal. 5. Operative part of the .....

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