https://www.taxtmi.com/caselaws?id=109709 Broken, damaged and defective PSC poles cleared as waste were held non-excisable because excisability depends on marketable goods or a specific deeming provision, and mere alternative use or residual value is insufficient. Rule 57F(3) and Rule 57F(4) of the Central Excise Rules, 1944 could not create a charge on non-excisable waste, so they did not authorise duty on the broken poles. Rule 57D(1) was confined to credit protection and did not support levy. The duty demand on the broken PSC poles was therefore unsustainable. en-us Fri, 27 Mar 1998 00:00:00 +0530 Wed, 11 Apr 2012 14:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109709 Broken, damaged and defective PSC poles cleared as waste were held non-excisable because excisability depends on marketable goods or a specific deeming provision, and mere alternative use or residual value is insufficient. Rule 57F(3) and Rule 57F(4) of the Central Excise Rules, 1944 could not create a charge on non-excisable waste, so they did not authorise duty on the broken poles. Rule 57D(1) was confined to credit protection and did not support levy. The duty demand on the broken PSC poles was therefore unsustainable. Case-Laws Central Excise Fri, 27 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109709