https://www.taxtmi.com/caselaws?id=81654 Copper scrap generated during manufacture from Modvat-credit inputs was not treated as inputs sent out for testing, repairs, refining, reconditioning or similar purposes under Rule 57F(2). Waste arising from processed inputs fell instead within Rule 57F(4), which allowed duty-free removal only where the Central Government had specified the relevant class of waste by order. Because no such specification covered copper scrap, the scrap could not be removed without duty, and the duty demand stood. en-us Mon, 16 Sep 1991 00:00:00 +0530 Mon, 27 Jun 2011 19:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81654 Copper scrap generated during manufacture from Modvat-credit inputs was not treated as inputs sent out for testing, repairs, refining, reconditioning or similar purposes under Rule 57F(2). Waste arising from processed inputs fell instead within Rule 57F(4), which allowed duty-free removal only where the Central Government had specified the relevant class of waste by order. Because no such specification covered copper scrap, the scrap could not be removed without duty, and the duty demand stood. Case-Laws Central Excise Mon, 16 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81654