https://www.taxtmi.com/caselaws?id=89079 Duty on crushed Leco waste was held unsustainable because the Revenue failed to prove that the waste was marketable or otherwise dutiable. Since the entire Leco input had to be crushed before use in Ferro Alloys manufacture, the burden remained on the Revenue to establish dutiability, and that burden was not discharged. In the absence of proof of dutiability, prior permission for clearance without duty under the relevant credit and exemption scheme was unnecessary. Non-obtaining of such permission was treated as only a procedural lapse causing no revenue loss, so the demand failed and consequential relief followed. en-us Wed, 03 Jun 1998 00:00:00 +0530 Fri, 23 Sep 2011 12:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89079 Duty on crushed Leco waste was held unsustainable because the Revenue failed to prove that the waste was marketable or otherwise dutiable. Since the entire Leco input had to be crushed before use in Ferro Alloys manufacture, the burden remained on the Revenue to establish dutiability, and that burden was not discharged. In the absence of proof of dutiability, prior permission for clearance without duty under the relevant credit and exemption scheme was unnecessary. Non-obtaining of such permission was treated as only a procedural lapse causing no revenue loss, so the demand failed and consequential relief followed. Case-Laws Central Excise Wed, 03 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89079