https://www.taxtmi.com/caselaws?id=73445 Rule 56-A(3)(iv)(c) of the Central Excise Rules, 1944 permits destruction with remission only of waste arising in the course of manufacture that is itself dutiable and forms part of the manufacturing residue. Damaged battery containers received under the proforma credit scheme, but rendered unserviceable before being used in finished batteries, were not treated as such waste. Remission therefore could not be claimed merely because the containers had become unusable, and the credit attributable to them had to be debited. en-us Wed, 12 Feb 1986 00:00:00 +0530 Tue, 31 May 2011 18:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73445 Rule 56-A(3)(iv)(c) of the Central Excise Rules, 1944 permits destruction with remission only of waste arising in the course of manufacture that is itself dutiable and forms part of the manufacturing residue. Damaged battery containers received under the proforma credit scheme, but rendered unserviceable before being used in finished batteries, were not treated as such waste. Remission therefore could not be claimed merely because the containers had become unusable, and the credit attributable to them had to be debited. Case-Laws Central Excise Wed, 12 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73445