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P.K.DESAI
Chloride Industries Ltd. – Appellant
Versus
Collector of Central Excise – Respondent
P.K. Desai, Member (J)
1. This appeal is directed against the Order-in-Original No. 44/CEX/1991 dt. 2-11-1991 of the Collector of Central Excise and Customs, Pune, dropping the duty demand holding the same as barred by limitation but imposing penalty of Rs. 25,000/- vide Rule 173Q of the Central Excise Rules, 1944.
2. The appellants are the manufacturers of Electric storage batteries and have opted for availment of duty credit under the MODVAT Scheme. For the purpose of manufacture of their final products, they purchased duty paid lead ingots and availed of credit for duty paid thereon. During the manufacturing process, substantial quantity of waste and scrap arose, which initially they cleared availing the benefit of exemption vide Notification No. 33/81. As per their claim, at a later stage, they however, realised that such a waste and scrap could be utilised for manufacture of Batteries after conversion into ingots and hence under the general permission obtained for the removal of ingot vide Rule 57F of the Rules, they started removing the waste and scrap, following procedure laid down under Rule 57F(2) of the Rules, to the job-workers who converted the scrap and waste into i
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