Removal of waste and scrap outside factory must comply with rule for waste disposal, not input movement provisions. Removal of waste or scrap arising from inputs on which Modvat credit has been taken must be allowed only under Rule 57F(4); Rule 57F(2) covers removal of inputs 'as such' or after partial processing for purposes necessary to manufacture final products or return of intermediate products and does not authorise removal of waste or scrap. Permissions granted under Rule 57F(2) for removal of waste or scrap should be withdrawn and trade and field formations informed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Removal of waste and scrap outside factory must comply with rule for waste disposal, not input movement provisions.
Removal of waste or scrap arising from inputs on which Modvat credit has been taken must be allowed only under Rule 57F(4); Rule 57F(2) covers removal of inputs "as such" or after partial processing for purposes necessary to manufacture final products or return of intermediate products and does not authorise removal of waste or scrap. Permissions granted under Rule 57F(2) for removal of waste or scrap should be withdrawn and trade and field formations informed.
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