https://www.taxtmi.com/caselaws?id=105683 Remnants generated in the manufacture of metal containers from tin plates or sheets were treated as waste arising in the course of manufacture, so they fell within Rule 57F(18) and could be removed on payment of duty as if manufactured in the factory. Because the duty rate for the input material and for waste and scrap was the same, and the sale value of the remnants was undisputed, reclassification of the remnants as input material did not justify any additional duty liability. On that basis, the proposed duty demand and penalty were not sustainable. en-us Tue, 06 Aug 2002 00:00:00 +0530 Wed, 07 Mar 2012 11:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105683 Remnants generated in the manufacture of metal containers from tin plates or sheets were treated as waste arising in the course of manufacture, so they fell within Rule 57F(18) and could be removed on payment of duty as if manufactured in the factory. Because the duty rate for the input material and for waste and scrap was the same, and the sale value of the remnants was undisputed, reclassification of the remnants as input material did not justify any additional duty liability. On that basis, the proposed duty demand and penalty were not sustainable. Case-Laws Central Excise Tue, 06 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105683