https://www.taxtmi.com/caselaws?id=81241 Credit under Rule 56A of the Central Excise Rules, 1944 could be used to pay duty on dutiable waste products arising in the manufacture of the permitted final product. The controlling provision was Rule 56A(3)(vi)(a), which allows utilisation of credit towards duty on finished excisable goods manufactured from duty-paid material brought into the factory. Waste such as bell ends, front ends, turnings and borings, though arising incidentally in the course of making seamless pipes and tubes, was treated as finished excisable goods for this purpose. The denial of RG-23 credit utilisation for duty on such waste was therefore incorrect. en-us Mon, 25 Feb 1991 00:00:00 +0530 Thu, 23 Jun 2011 12:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81241 Credit under Rule 56A of the Central Excise Rules, 1944 could be used to pay duty on dutiable waste products arising in the manufacture of the permitted final product. The controlling provision was Rule 56A(3)(vi)(a), which allows utilisation of credit towards duty on finished excisable goods manufactured from duty-paid material brought into the factory. Waste such as bell ends, front ends, turnings and borings, though arising incidentally in the course of making seamless pipes and tubes, was treated as finished excisable goods for this purpose. The denial of RG-23 credit utilisation for duty on such waste was therefore incorrect. Case-Laws Central Excise Mon, 25 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81241