TMI Blog2002 (3) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... because it has been overlooked and the appellants did not want to contest it because it forms part of a Govt. of India Notification; that since these goods have been specified as final products and are cleared on payment of duty, there is no reason why the appellants cannot take Modvat credit on inputs which have gone into their manufacture. 2.The facts of the case briefly stated are that the respondents herein are engaged in the manufacture of Fluorescent Tube Light, Tungston Halogen Lamps and Glass Bulbs. The appellants also opted for availing Modvat credit facility under Rule 57A of Central Excise Rules, 1944. During the scrutiny of their R.T.12 returns for the months of Sept. 1994 to Aug. 1996, it was observed that the appellant had t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Arguing the case for the respondent Shri A.R. Madhav Rao, ld. Counsel submits that Central Board of Excise Customs under their letter F. No. 345/2/2000-TRU, dt. 29-8-2000 in para 6 clarified : Some references have been"6. received seeking clarification whether Cenvat credit can be utilised for payment of duty on waste and scrap. The answer to this query lies in the affirmative for the simple reason that waste and scrap are "final products" within the definition under Rule 57AA(c)". Ld. Counsel submits that this clarification is no doubt given in respect of Cenvat. However, this equally is applicable to Modvat credit. He refers to the decision of this Tribunal in the case of Rolls Tubes Ltd. v. CCE, Allahabad contained in Tribunal's F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bt waste arising in the process of manufacture of gas filled bulbs is a specified item under Rule 57A. The contention of the Revenue was that since final product was gas filled bulbs and since gas filled bulbs carried Nil rate of duty, therefore, Modvat credit could not be taken by the respondent who cleared the waste on payment of duty. The thrust of the arguments of the Revenue was that if the final product which is gas filled bulbs in the instant case carried nil rate of duty then Modvat credit cannot be claimed and taken by the respondent even if they were paying duty on waste. We note that waste is the specified product. For purpose of taking Modvat credit, waste which is the specified product is final product and since waste is a fina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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