https://www.taxtmi.com/caselaws?id=95463 Rule 57-CC(1) of the Central Excise Rules, 1944 applied to tobacco refuse generated from inputs on which Modvat credit had been taken, because the refuse was cleared for sale and the statutory mode for removal of waste was not followed. The nil-rate classification of the refuse did not permit the manufacturer to retain input credit while also marketing the refuse for consideration. The credit-adjustment scheme for inputs used in relation to both dutiable and nil-rate output remained applicable on these facts, and Rule 57-V did not displace that position. The amount demanded on clearance of the tobacco refuse was therefore payable. en-us Wed, 31 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 16:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95463 Rule 57-CC(1) of the Central Excise Rules, 1944 applied to tobacco refuse generated from inputs on which Modvat credit had been taken, because the refuse was cleared for sale and the statutory mode for removal of waste was not followed. The nil-rate classification of the refuse did not permit the manufacturer to retain input credit while also marketing the refuse for consideration. The credit-adjustment scheme for inputs used in relation to both dutiable and nil-rate output remained applicable on these facts, and Rule 57-V did not displace that position. The amount demanded on clearance of the tobacco refuse was therefore payable. Case-Laws Central Excise Wed, 31 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95463