https://www.taxtmi.com/caselaws?id=90616 Duty could not be sustained on goods treated as waste and scrap merely because they were entered in RG1 as forgings. The accepted factual position was that the goods arose from manufacturing deficiencies and were in substance waste and scrap, so the register entry did not change their character for duty purposes. Lack of permission to transfer the goods to the waste and scrap account may have amounted to a procedural lapse and could attract penalty, but it did not justify treating the goods as forgings for levy. The record further showed that waste and scrap had been cleared on payment of appropriate duty. en-us Fri, 05 Dec 1997 00:00:00 +0530 Mon, 10 Oct 2011 13:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90616 Duty could not be sustained on goods treated as waste and scrap merely because they were entered in RG1 as forgings. The accepted factual position was that the goods arose from manufacturing deficiencies and were in substance waste and scrap, so the register entry did not change their character for duty purposes. Lack of permission to transfer the goods to the waste and scrap account may have amounted to a procedural lapse and could attract penalty, but it did not justify treating the goods as forgings for levy. The record further showed that waste and scrap had been cleared on payment of appropriate duty. Case-Laws Central Excise Fri, 05 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90616