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Issues: Whether damaged battery containers that became unserviceable during manufacture of electric batteries fell within "waste arising from the process of manufacture" under Rule 56-A(3)(iv)(c) of the Central Excise Rules, 1944 so as to permit destruction and remission of duty.
Analysis: Rule 56-A(3)(iv) applies to waste arising from the manufacturing process and contemplates removal on payment of duty, removal without duty where specifically permitted, or destruction with remission where the waste is unfit for further use. The expression "waste" in this context refers to dutiable waste of the nature of by-products arising along with finished goods. Battery containers which were received under the proforma credit scheme but were damaged before being used in the finished batteries were not such waste, and remission could not be claimed merely because they had become unserviceable.
Conclusion: The damaged battery containers did not qualify for remission under Rule 56-A(3)(iv)(c), and the assessee was required to debit the proforma credit attributable to those containers.
Ratio Decidendi: Under Rule 56-A(3)(iv)(c), only waste arising in the course of manufacture that is itself dutiable and forms part of the manufacturing residue can be destroyed with remission; component parts damaged before use in the finished goods do not fall within that expression.
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