https://www.taxtmi.com/caselaws?id=93795 Waste and scrap arising from duty-paid glass bottles used as inputs in aerated water manufacture fall within the deeming fiction of Rule 57F(5) of the Central Excise Rules, 1944 when such waste is removed from the factory; duty is payable on removal and Modvat credit is liable to reversal. The narrower rule for removal of inputs under Rule 57F(1)(ii) does not apply where the issue concerns broken bottles and residual scrap generated during processing rather than removal of inputs for home consumption or export. Failure to file the required classification list also supports invocation of the extended limitation period under the proviso to Section 11A(1). en-us Mon, 31 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 18:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93795 Waste and scrap arising from duty-paid glass bottles used as inputs in aerated water manufacture fall within the deeming fiction of Rule 57F(5) of the Central Excise Rules, 1944 when such waste is removed from the factory; duty is payable on removal and Modvat credit is liable to reversal. The narrower rule for removal of inputs under Rule 57F(1)(ii) does not apply where the issue concerns broken bottles and residual scrap generated during processing rather than removal of inputs for home consumption or export. Failure to file the required classification list also supports invocation of the extended limitation period under the proviso to Section 11A(1). Case-Laws Central Excise Mon, 31 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93795