https://www.taxtmi.com/caselaws?id=94256 Duty paid on scrap generated in captive manufacture could be taken as credit, and movement of that scrap to job workers under Rule 57F(3) for conversion into slugs was treated as procedurally permissible on the facts stated. The authority noted that the view that duty could not be paid on goods meant for captive manufacture was incorrect, that Section 4(2) contemplated internal shifting of goods on payment of duty, and that Notification 217/86 did not apply as understood. As the record also suggested no apparent loss of revenue and confusion in the mechanics of Rule 57F(3), the appellant was held to have made out a prima facie case and obtained waiver of pre-deposit and stay of recovery. en-us Tue, 02 Nov 1999 00:00:00 +0530 Mon, 21 Nov 2011 12:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94256 Duty paid on scrap generated in captive manufacture could be taken as credit, and movement of that scrap to job workers under Rule 57F(3) for conversion into slugs was treated as procedurally permissible on the facts stated. The authority noted that the view that duty could not be paid on goods meant for captive manufacture was incorrect, that Section 4(2) contemplated internal shifting of goods on payment of duty, and that Notification 217/86 did not apply as understood. As the record also suggested no apparent loss of revenue and confusion in the mechanics of Rule 57F(3), the appellant was held to have made out a prima facie case and obtained waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Tue, 02 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94256