https://www.taxtmi.com/caselaws?id=102174 Remnants left after coils of input sheets were de-coiled, slit and stamped were treated as waste or scrap, not as removal of inputs under Rule 57F(1)(ii). Their clearance was said to fall under Rule 57F(2) or Rule 57F(4), and the duty paid on such removal was found to be in order. On that basis, the differential duty and credit reversal were held unsustainable, and the associated penalties and interest were also liable to be set aside. en-us Fri, 28 Jun 2002 00:00:00 +0530 Mon, 13 Feb 2012 18:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102174 Remnants left after coils of input sheets were de-coiled, slit and stamped were treated as waste or scrap, not as removal of inputs under Rule 57F(1)(ii). Their clearance was said to fall under Rule 57F(2) or Rule 57F(4), and the duty paid on such removal was found to be in order. On that basis, the differential duty and credit reversal were held unsustainable, and the associated penalties and interest were also liable to be set aside. Case-Laws Central Excise Fri, 28 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102174