https://www.taxtmi.com/caselaws?id=81247 Waste arising during manufacture from duty-paid raw materials was not chargeable to central excise duty under Rule 57F(4)(a) because that rule was treated as an enabling provision, not an independent charging provision. Duty could arise only if the waste was independently dutiable under the tariff and not covered by any exemption notification. Applying the earlier Tribunal view on the same issue, the CEGAT found no reason to depart from that interpretation and held that the waste was not liable to duty on the facts stated. en-us Wed, 27 Feb 1991 00:00:00 +0530 Thu, 23 Jun 2011 13:02:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81247 Waste arising during manufacture from duty-paid raw materials was not chargeable to central excise duty under Rule 57F(4)(a) because that rule was treated as an enabling provision, not an independent charging provision. Duty could arise only if the waste was independently dutiable under the tariff and not covered by any exemption notification. Applying the earlier Tribunal view on the same issue, the CEGAT found no reason to depart from that interpretation and held that the waste was not liable to duty on the facts stated. Case-Laws Central Excise Wed, 27 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81247