https://www.taxtmi.com/caselaws?id=90016 Spent nickel catalyst cleared after use in manufacture was treated as waste or residue, not as nickel catalyst in its original form. Rule 57D(1) protected Modvat credit on inputs contained in waste or refuse, and Rule 57F(4) allowed removal of such waste with duty, if any, to be determined on the date of clearance. Because the spent catalyst fell under Chapter 26 and was wholly exempt under Notification No. 19/88-C.E. on the relevant date, no central excise duty was payable on its removal. The duty demand and penalty were therefore not sustainable. en-us Tue, 09 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 18:05:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90016 Spent nickel catalyst cleared after use in manufacture was treated as waste or residue, not as nickel catalyst in its original form. Rule 57D(1) protected Modvat credit on inputs contained in waste or refuse, and Rule 57F(4) allowed removal of such waste with duty, if any, to be determined on the date of clearance. Because the spent catalyst fell under Chapter 26 and was wholly exempt under Notification No. 19/88-C.E. on the relevant date, no central excise duty was payable on its removal. The duty demand and penalty were therefore not sustainable. Case-Laws Central Excise Tue, 09 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90016