https://www.taxtmi.com/caselaws?id=72933 Rule 56-A(3)(iv) of the Central Excise Rules, 1944 permits destruction with remission only for waste arising as a dutiable by-product of the manufacturing process and only where the waste is unfit for further use or not worth the duty payable. Damaged battery containers received under Rule 56-A, but unserviceable before being used in finished batteries, were not treated as such manufacturing waste. They therefore did not qualify for remission under clause (c), and the assessee had to debit the proforma credit taken on those containers before destruction. en-us Fri, 12 Dec 1986 00:00:00 +0530 Wed, 25 May 2011 18:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72933 Rule 56-A(3)(iv) of the Central Excise Rules, 1944 permits destruction with remission only for waste arising as a dutiable by-product of the manufacturing process and only where the waste is unfit for further use or not worth the duty payable. Damaged battery containers received under Rule 56-A, but unserviceable before being used in finished batteries, were not treated as such manufacturing waste. They therefore did not qualify for remission under clause (c), and the assessee had to debit the proforma credit taken on those containers before destruction. Case-Laws Central Excise Fri, 12 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72933