https://www.taxtmi.com/caselaws?id=101346 Returned castings received back from the buyer under Rule 57F(1)(ii) retained their character until receipt, but their later clearance by the manufacturer was as scrap. The ruling notes that there was no material to show the goods were not scrap or were cleared in the guise of scrap, and the earlier Modvat-related decision concerned only credit on receipt back of goods, not the character of the goods at the stage of subsequent clearance. Because duty had already been paid on the scrap clearance, no differential duty could be demanded by treating the goods as castings. en-us Tue, 22 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 15:12:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101346 Returned castings received back from the buyer under Rule 57F(1)(ii) retained their character until receipt, but their later clearance by the manufacturer was as scrap. The ruling notes that there was no material to show the goods were not scrap or were cleared in the guise of scrap, and the earlier Modvat-related decision concerned only credit on receipt back of goods, not the character of the goods at the stage of subsequent clearance. Because duty had already been paid on the scrap clearance, no differential duty could be demanded by treating the goods as castings. Case-Laws Central Excise Tue, 22 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101346