https://www.taxtmi.com/caselaws?id=84522 Aluminium scrap generated during manufacture was treated as dutiable under the specific scrap provision, not as inputs covered by the general Modvat removal rule. The analysis states that Rule 57F(2) applied to duty-paid inputs brought into the factory and later removed after credit, whereas manufacture-generated scrap fell within Rule 57F(4). Because the scrap had not suffered duty and did not fit the general input-removal category, its clearance attracted duty under the specific rule. A trade notice could not override the statutory scheme and, in any event, was not applicable to the relevant period. en-us Wed, 23 Aug 1995 00:00:00 +0530 Fri, 22 Jul 2011 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84522 Aluminium scrap generated during manufacture was treated as dutiable under the specific scrap provision, not as inputs covered by the general Modvat removal rule. The analysis states that Rule 57F(2) applied to duty-paid inputs brought into the factory and later removed after credit, whereas manufacture-generated scrap fell within Rule 57F(4). Because the scrap had not suffered duty and did not fit the general input-removal category, its clearance attracted duty under the specific rule. A trade notice could not override the statutory scheme and, in any event, was not applicable to the relevant period. Case-Laws Central Excise Wed, 23 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84522