https://www.taxtmi.com/caselaws?id=84454 Loss of oxygen gas during cylinder filling was held not to be waste, refuse or by-product within Rule 57D of the Central Excise Rules, 1944, because loss is distinct from the statutory categories protected for modvat credit; the demand on that ground was therefore sustainable. The demand under Rule 57I was nevertheless governed by the limitation framework in Section 11A of the Central Excises and Salt Act, 1944, since a rule cannot exceed the parent Act; on that basis, the demand was time-barred. The assessee ultimately succeeded because the impugned demand failed on limitation, and the order was set aside. en-us Wed, 20 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 10:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84454 Loss of oxygen gas during cylinder filling was held not to be waste, refuse or by-product within Rule 57D of the Central Excise Rules, 1944, because loss is distinct from the statutory categories protected for modvat credit; the demand on that ground was therefore sustainable. The demand under Rule 57I was nevertheless governed by the limitation framework in Section 11A of the Central Excises and Salt Act, 1944, since a rule cannot exceed the parent Act; on that basis, the demand was time-barred. The assessee ultimately succeeded because the impugned demand failed on limitation, and the order was set aside. Case-Laws Central Excise Wed, 20 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84454