https://www.taxtmi.com/caselaws?id=112742 Aluminium scrap generated during manufacture of cans could be sent to job workers without duty if the procedure under Rule 57F(2) was followed, and the scheme did not confine the manufacturer to only the scrap-specific route under Rule 57F(5). The text states that Rule 57F(2) permitted despatch of such scrap for recycling, while Rule 57F(5) operated as an alternative scrap-removal provision on payment of duty. A Board circular was also read as supporting removal to a job worker under Rule 57F(2). On that basis, the duty demand on despatch of the aluminium scrap was held unsustainable. en-us Fri, 17 Oct 2003 00:00:00 +0530 Tue, 01 May 2012 15:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112742 Aluminium scrap generated during manufacture of cans could be sent to job workers without duty if the procedure under Rule 57F(2) was followed, and the scheme did not confine the manufacturer to only the scrap-specific route under Rule 57F(5). The text states that Rule 57F(2) permitted despatch of such scrap for recycling, while Rule 57F(5) operated as an alternative scrap-removal provision on payment of duty. A Board circular was also read as supporting removal to a job worker under Rule 57F(2). On that basis, the duty demand on despatch of the aluminium scrap was held unsustainable. Case-Laws Central Excise Fri, 17 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112742