https://www.taxtmi.com/caselaws?id=91393 Rule 57F(2) was read broadly to permit removal of waste and scrap generated in manufacture for reconversion into ingots where the process was treated as reconditioning or a related operation connected with the final product. The Tribunal followed its earlier view that such clearance was covered by Rule 57F(2), and, in the absence of any stay or contrary judgment, that precedent continued to govern the issue. On that construction, the assessee was not shown to have contravened Rule 57F(2), and the Department's reliance on Rule 57F(4) was rejected. en-us Tue, 20 Apr 1999 00:00:00 +0530 Mon, 17 Oct 2011 16:52:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91393 Rule 57F(2) was read broadly to permit removal of waste and scrap generated in manufacture for reconversion into ingots where the process was treated as reconditioning or a related operation connected with the final product. The Tribunal followed its earlier view that such clearance was covered by Rule 57F(2), and, in the absence of any stay or contrary judgment, that precedent continued to govern the issue. On that construction, the assessee was not shown to have contravened Rule 57F(2), and the Department's reliance on Rule 57F(4) was rejected. Case-Laws Central Excise Tue, 20 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91393