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TMI Blog1999 (7) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order]. - This is a department's appeal against the impugned Order No. NK(446)/1063/94, dated 13-12-1994, praying for setting aside the same, and to allow the appeal is recover/reverse Modvat credit amount of Rs. 25,183/-. 2. The facts of the case in brief are that respondent manufactures P&P medicine following under Chapter 30 of Tariff Act, 1985, and avail Modvat credit on the inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reating slag as waste under Rule 57D(1). After hearing the respondent and perusing the material available on record, Assistant Collector Division K-I, dropped the show cause notice under his order dated 10-10-1992. The department's appeal filed was rejected under the impugned order. Hence this appeal. The respondent has filed cross-objection, supporting the orders of lower authorities and challeng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit was available. 1988 (34) E.L.T. 55, 1990 (50) E.L.T. 314, 1988 (33) E.L.T. 124 are relied on. 4. Point for consideration is whether there are sufficient and satisfactory grounds to allow the appeal ? My answer is in the negative. 5. Perused the show cause notice, orders of lower authorities, appeal memorandum, cross-objection, and Rules 57D, 57F, 57A and 57-I, and case laws cited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te relevant, based on the cited case laws, and Finance Ministry's letter of 15-1-1988. Glass scrap arising out of use of glass bottles in the course of manufacture of final product is not excisable, and no tariff is fixed in the Act and Rules. There are no sufficient and satisfactory grounds to set aside the orders. The cross-objection is quite exhaustive. So point raised is answered in the negati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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