https://www.taxtmi.com/caselaws?id=87129 Waste arising from the processing of inputs on which Modvat credit had been taken was not automatically dutiable under Rule 57F(4). The provision only permitted removal of such waste on payment of duty as if manufactured in the factory; it did not by itself create a separate duty liability. Liability had still to be tested against the relevant tariff entry and any applicable exemption notification. The claimed exemption under Notification No. 53/88 therefore had to be examined on merits, and the orders below were set aside for fresh determination of exemption and refund entitlement. en-us Thu, 25 Sep 1997 00:00:00 +0530 Fri, 02 Sep 2011 18:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87129 Waste arising from the processing of inputs on which Modvat credit had been taken was not automatically dutiable under Rule 57F(4). The provision only permitted removal of such waste on payment of duty as if manufactured in the factory; it did not by itself create a separate duty liability. Liability had still to be tested against the relevant tariff entry and any applicable exemption notification. The claimed exemption under Notification No. 53/88 therefore had to be examined on merits, and the orders below were set aside for fresh determination of exemption and refund entitlement. Case-Laws Central Excise Thu, 25 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87129