https://www.taxtmi.com/caselaws?id=73051 Scrap rubber emerging in the manufacture of tyres and tubes was treated as manufactured goods because it acquired a distinct name, character and use, and was marketable as a raw material for other products; it therefore fell within the residuary excise entry and was liable to duty. However, duty on the quantity burnt within the factory was not sustained where the scrap was used as fuel or destroyed as unfit for consumption or marketing, so relief was available under the captive-use and remission provisions for that portion. en-us Sat, 17 Dec 1983 00:00:00 +0530 Thu, 26 May 2011 17:38:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73051 Scrap rubber emerging in the manufacture of tyres and tubes was treated as manufactured goods because it acquired a distinct name, character and use, and was marketable as a raw material for other products; it therefore fell within the residuary excise entry and was liable to duty. However, duty on the quantity burnt within the factory was not sustained where the scrap was used as fuel or destroyed as unfit for consumption or marketing, so relief was available under the captive-use and remission provisions for that portion. Case-Laws Central Excise Sat, 17 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73051