https://www.taxtmi.com/caselaws?id=81213 Waste and scrap arising during manufacture from duty-paid plastic inputs were treated as exempt from central excise duty because liability under Rule 57F(4)(a) arises only where the waste is otherwise dutiable. The rule was read as pari materia with Rule 56A(3)(iv)(a), and the applicable exemption notification had to be considered in determining duty liability, not merely tariff classification. Since the scrap originated from inputs covered by Chapter 39 and the exemption applied, the waste and scrap were not liable to duty. en-us Mon, 21 Jan 1991 00:00:00 +0530 Thu, 23 Jun 2011 11:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81213 Waste and scrap arising during manufacture from duty-paid plastic inputs were treated as exempt from central excise duty because liability under Rule 57F(4)(a) arises only where the waste is otherwise dutiable. The rule was read as pari materia with Rule 56A(3)(iv)(a), and the applicable exemption notification had to be considered in determining duty liability, not merely tariff classification. Since the scrap originated from inputs covered by Chapter 39 and the exemption applied, the waste and scrap were not liable to duty. Case-Laws Central Excise Mon, 21 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81213