SPECIAL ENGG SERVICES LTD. Vs. CCE

JUDGEMENT

(1.) HEARD both sides and perused the records.

(2.) THE issue involved in this case is as to whether the Appellants can avail Modvat/Cenvat credit facility in respect of inputs and capital goods on the clearance of waste and scrap or by -product generated during the course of manufacture of job work material namely Bearing Races/Components cleared without payment of duty in terms of Notification No. 214/86 -CE dated 1.3.1986.