https://www.taxtmi.com/caselaws?id=82437 Aluminium scrap arising from inputs on which Modvat credit had been taken could not be cleared without duty under Rule 57F(4) unless the Central Government had specifically authorised such removal or the waste was destroyed in the prescribed manner. No such Government order existed for the relevant period, and a later trade notice could not be applied retrospectively to past clearances. Even on a liberal reading, the trade notice did not extend exemption to the disputed period. Duty was therefore payable on the scrap, and the Revenue's appeal succeeded. en-us Mon, 11 Nov 1991 00:00:00 +0530 Tue, 05 Jul 2011 11:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82437 Aluminium scrap arising from inputs on which Modvat credit had been taken could not be cleared without duty under Rule 57F(4) unless the Central Government had specifically authorised such removal or the waste was destroyed in the prescribed manner. No such Government order existed for the relevant period, and a later trade notice could not be applied retrospectively to past clearances. Even on a liberal reading, the trade notice did not extend exemption to the disputed period. Duty was therefore payable on the scrap, and the Revenue's appeal succeeded. Case-Laws Central Excise Mon, 11 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82437