https://www.taxtmi.com/caselaws?id=106917 Waste and scrap arising from broken glass bottles and jars used in filling tomato ketchup and sauces were treated as dutiable under Rule 57F(18)(a) of the Central Excise Rules, 1944, because the deeming provision applies when such scrap arises from inputs taken under credit and is removed on payment of duty; the scrap was also classified under tariff heading 7001.10. The extended limitation period could not be invoked for the earlier demand because the record showed a bona fide belief that no duty was payable, so that demand was barred by limitation. For the later period, duty was upheld but penalty was set aside in the absence of suppression with intent to evade duty. en-us Tue, 26 Nov 2002 00:00:00 +0530 Fri, 16 Mar 2012 12:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106917 Waste and scrap arising from broken glass bottles and jars used in filling tomato ketchup and sauces were treated as dutiable under Rule 57F(18)(a) of the Central Excise Rules, 1944, because the deeming provision applies when such scrap arises from inputs taken under credit and is removed on payment of duty; the scrap was also classified under tariff heading 7001.10. The extended limitation period could not be invoked for the earlier demand because the record showed a bona fide belief that no duty was payable, so that demand was barred by limitation. For the later period, duty was upheld but penalty was set aside in the absence of suppression with intent to evade duty. Case-Laws Central Excise Tue, 26 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106917