https://www.taxtmi.com/caselaws?id=83160 Damaged medicinal capsules arising during testing and repacking of duty-paid life-saving drugs were treated as waste generated in manufacture, because repacking of medicinal preparations was regarded as manufacture under Section 2(f) of the Central Excise Act. Rule 56A(3)(iii) applies to materials or components taken on credit and cleared as such on duty payment, whereas Rule 56A(3)(iv)(c) governs waste arising in the manufacturing process that is unfit for further use or not worth the duty payable. On that basis, destruction of the damaged capsules in the presence of the proper officer entitled them to remission of duty. en-us Thu, 04 Feb 1993 00:00:00 +0530 Mon, 11 Jul 2011 13:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83160 Damaged medicinal capsules arising during testing and repacking of duty-paid life-saving drugs were treated as waste generated in manufacture, because repacking of medicinal preparations was regarded as manufacture under Section 2(f) of the Central Excise Act. Rule 56A(3)(iii) applies to materials or components taken on credit and cleared as such on duty payment, whereas Rule 56A(3)(iv)(c) governs waste arising in the manufacturing process that is unfit for further use or not worth the duty payable. On that basis, destruction of the damaged capsules in the presence of the proper officer entitled them to remission of duty. Case-Laws Central Excise Thu, 04 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83160