https://www.taxtmi.com/caselaws?id=95737 Rejected stainless steel vacuum flasks sent to a job worker under Rule 57F(3) of the Central Excise Rules, 1944 were not treated as scrap merely because they were not the final product. Applying the Larger Bench ruling in Wyeth Laboratories Ltd., the Tribunal noted that waste or rejected material generated in manufacture and sent for further processing or remelting retains its character under the Rule 57F scheme. On that basis, the rejected flasks were held not liable to duty as scrap, and Modvat credit was found admissible. en-us Tue, 26 Sep 2000 00:00:00 +0530 Wed, 14 Dec 2011 16:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95737 Rejected stainless steel vacuum flasks sent to a job worker under Rule 57F(3) of the Central Excise Rules, 1944 were not treated as scrap merely because they were not the final product. Applying the Larger Bench ruling in Wyeth Laboratories Ltd., the Tribunal noted that waste or rejected material generated in manufacture and sent for further processing or remelting retains its character under the Rule 57F scheme. On that basis, the rejected flasks were held not liable to duty as scrap, and Modvat credit was found admissible. Case-Laws Central Excise Tue, 26 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95737