https://www.taxtmi.com/caselaws?id=108468 Where job-worker waste generated from inputs sent under Rule 57F is cleared on payment of duty, the principal manufacturer may still claim re-credit of the full amount earlier debited, because such waste is excluded from the return requirement and need not be physically returned. The entitlement depends on reading Rule 57F as a whole and on proper proof that the waste was actually duty-paid at clearance. Evidence such as duty-paid challans or certification by the jurisdictional Range Officer is required to support the credit claim. en-us Tue, 01 Apr 2003 00:00:00 +0530 Sat, 31 Mar 2012 17:19:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108468 Where job-worker waste generated from inputs sent under Rule 57F is cleared on payment of duty, the principal manufacturer may still claim re-credit of the full amount earlier debited, because such waste is excluded from the return requirement and need not be physically returned. The entitlement depends on reading Rule 57F as a whole and on proper proof that the waste was actually duty-paid at clearance. Evidence such as duty-paid challans or certification by the jurisdictional Range Officer is required to support the credit claim. Case-Laws Central Excise Tue, 01 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108468