https://www.taxtmi.com/caselaws?id=104865 Waste or spews generated during manufacture were examined to determine whether they were dutiable as waste and scrap under Rule 57F or were merely partially processed inputs. The Tribunal noted that the earlier Larger Bench view on "waste" was not limited to metal scrap and treated the issue as debatable, but it did not rest the final result on classification. The demand failed because the assessee had disclosed the goods to the department, no suppression or misstatement was shown, and the extended limitation period could not be invoked. Penalties also fell with the time-barred demand. en-us Fri, 17 May 2002 00:00:00 +0530 Thu, 01 Mar 2012 16:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104865 Waste or spews generated during manufacture were examined to determine whether they were dutiable as waste and scrap under Rule 57F or were merely partially processed inputs. The Tribunal noted that the earlier Larger Bench view on "waste" was not limited to metal scrap and treated the issue as debatable, but it did not rest the final result on classification. The demand failed because the assessee had disclosed the goods to the department, no suppression or misstatement was shown, and the extended limitation period could not be invoked. Penalties also fell with the time-barred demand. Case-Laws Central Excise Fri, 17 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104865