Per K. Sankararaman :

These two appeals filed by M/s. Knit Foulds Private Limited relate to the same issue, namely, the dutiability of waste arising in the course of manufacture of final product using duty paid inputs in respect of which Modvat Credit had been taken. While the order-in-appeal impugned in Appeal No. E/2694/92-C is a detailed one spelling out the reasons for holding the appellants to be liable for payment of duty on the waste which had arisen in the appellants' factory, the other order-in-appeal impugned in Appeal No. E/2695/92-C remanded the matter to the Assistant Collector as that authority had rejected the refund claim filed before him without issue of show cause notice.

2. Appellant had sent a communication that both these appeals may be decided on the basis of the facts set out in their appeals. We have accordingly heard Shri A.K. Madan, learned SDR.

3. The facts involved in the appeal as has come out in the course of the arguments advanced by the learned SDR are that the appellants were held to be liable to pay duty on waste of plastic material which had arisen in the course of manufacture of final products. Recourse had been taken to the provisions of Rule