S.KALYANAM,VICE -PRESIDENT - (1.)STAY petition: While hearing the stay petition, since it was found that the issue is squarely covered by the ruling of this Bench, with the consent of the parties by granting waiver of pre -deposit of duty we take up the appeal itself for disposal today.
(2.)APPEAL : The appeal is directed against the order of the Collector of Central Excise (Appeals), Madras, dated 20.2.1995 rejecting the appellants' claim for relief in terms of Rule 57F(2) of the Central Excise Rules, 1944 in respect of scrap generated during the course of manufacture and cleared out of the factory.
(3.)SHRI Hira Kumar, the learned Counsel for the appellant submitted that the issue is with reference to the appellant's eligibility to pay duty on the scrap generated during the course of utilising the duty paid inputs in the manufacture of end -product and urged that the appellants' case may be considered in terms of Rule 57F(2).
Heard Shri Victor Thyagaraj, the learned SDR.