TMI Blog2004 (2) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... he finding of the Commissioner (Appeals) that the assessee is entitled to Modvat credit of the duty paid on that portion of the aluminium sheets which form part of the aluminium waste and scrap. 2. The respondent-assessee is engaged in the manufacture and assembly of bus bodies using aluminium sheet. The final product bus body is chargeable to nil rate of duty. Therefore according to the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "Although aluminium waste and scrap are described as such yet these are final product and distinct excisable commodity falling under Chapter sub-heading No. 7602. 00 of the Schedule to the Central Excise Tariff Act, 1985. These being final product for which the Modvat declaration was filed by the respondents under Rule 57G of the Central Excise Rules, 1944 read with sub-clause (i) to Rule 57F(4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'Aluminium waste and scrap' cleared on payment of duty." 4. We are in perfect agreement with the view taken by the Commissioner (Appeals) as above. The Revenue has no case that aluminium waste and scrap generated in the course of manufacture of bus bodies is not an excisable product. We therefore find no merit in this appeal by the Revenue. The appeal stands dismissed. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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