https://www.taxtmi.com/caselaws?id=82245 Waste or scrap arising from manufacture could be cleared duty-free only if it was covered by a specific Central Government order under the relevant sub-rule. The earlier ruling treated that mechanism as mandatory, so a manufacturer could not rely on general Board instructions or on an analogy with aluminium scrap to extend duty-free treatment to other scrap. On that reasoning, silicon steel scrap sent to job workers for re-melting did not qualify for clearance without duty, and the prior appellate order was set aside. en-us Tue, 22 Sep 1992 00:00:00 +0530 Sat, 02 Jul 2011 18:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82245 Waste or scrap arising from manufacture could be cleared duty-free only if it was covered by a specific Central Government order under the relevant sub-rule. The earlier ruling treated that mechanism as mandatory, so a manufacturer could not rely on general Board instructions or on an analogy with aluminium scrap to extend duty-free treatment to other scrap. On that reasoning, silicon steel scrap sent to job workers for re-melting did not qualify for clearance without duty, and the prior appellate order was set aside. Case-Laws Central Excise Tue, 22 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82245