https://www.taxtmi.com/caselaws?id=81546 Scrap generated during manufacture was held to fall under the specific waste provision, not the general rule permitting removal of inputs as such or after partial processing. Rule 57F(2) did not authorise duty-free clearance of manufacturing scrap, because waste arising in production is governed by Rule 57F(4), which allows removal on payment of duty, duty-free removal only where a valid governmental order specifies the relevant class of waste, or destruction under prescribed conditions. Duty-free clearance was therefore available only to the extent aluminium scrap was covered by the trade notice; brass and zinc scrap, being unsupported by any corresponding order or notification, remained dutiable. en-us Tue, 06 Aug 1991 00:00:00 +0530 Mon, 27 Jun 2011 13:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81546 Scrap generated during manufacture was held to fall under the specific waste provision, not the general rule permitting removal of inputs as such or after partial processing. Rule 57F(2) did not authorise duty-free clearance of manufacturing scrap, because waste arising in production is governed by Rule 57F(4), which allows removal on payment of duty, duty-free removal only where a valid governmental order specifies the relevant class of waste, or destruction under prescribed conditions. Duty-free clearance was therefore available only to the extent aluminium scrap was covered by the trade notice; brass and zinc scrap, being unsupported by any corresponding order or notification, remained dutiable. Case-Laws Central Excise Tue, 06 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81546