https://www.taxtmi.com/caselaws?id=82695 Waste arising during the manufacture of separators used as battery components can fall within Rule 57D(1), because the rule is not confined to waste generated only when the final product emerges. Defective or unusable intermediate components may still constitute waste, refuse or by-product if they arise in the course of manufacture. On that basis, the departmental objection that separators were not the final product was unsustainable, and the Rule 57D benefit remained available for the waste so generated. en-us Fri, 03 Sep 1993 00:00:00 +0530 Wed, 06 Jul 2011 17:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82695 Waste arising during the manufacture of separators used as battery components can fall within Rule 57D(1), because the rule is not confined to waste generated only when the final product emerges. Defective or unusable intermediate components may still constitute waste, refuse or by-product if they arise in the course of manufacture. On that basis, the departmental objection that separators were not the final product was unsustainable, and the Rule 57D benefit remained available for the waste so generated. Case-Laws Central Excise Fri, 03 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82695