expression
„separate inventory‟ used in Rule 57 CC (9) requires physical
segregation of inputs on which modvat is claimed and those on
which no modvat ... instant case; the notification by itself did not provide for such
physical segregation. The question, however, arises can Rule 57
CC (9) be given
recording the following:-
In the instant case, the respondents are manually / mechanically segregating the Iron Ore Pellets / lumps below 6 mm size from the bigger ... result of the manufacturing process but of physical segregation before the commencement of manufacturing process. Therefore, the credit taken on the said iron ore pellets
scrap is being imported by declaring the same as Lead Scrap. The physical examination of these two consignments revealed that the scrap consisted of scrap ... mixed with copper. From the consignments, scraps of different types were segregated physically. Test report indicated that copper percentage is much higher than that
goods. According to central excise authorities,
there is neither physical nor accounting mechanism to facilitate
segregation of imported and indigenously procured cotton and also
that
noted that the processes in question are mere physical processes of segregation and separation of usable natural fibers from non-usable short fiber and dirt
noted that the processes in question are mere physical processes of segregation and separation of usable natural fibres from non-usable short fibre and dirt
noted that the processes in question are mere physical processes of segregation end separation of usable natural fibres from non-usable short fibre and dirt
explain the difference no men clause.
2.4 There is a finding of segregation by scrap being conducted at first dealers premises of the scrap received ... physical quantity short received is established & there is no duty quantum difference alleged & /or found.
2.5 The allegation of segregation and bundling will
2017
copper scrap, MS scrap, rubber picuks, etc. The appellants, after
segregation of the scraps retrieves copper from the same and the
copper scrap ... since there was no physical
supervision by the officers of the Revenue, during the course of
segregation activity of such copper cable scraps, the appellant
that the segregation was not possible on the visit of the factory by the officers on 25th and 26th February 1993; the physical stocks
