https://www.taxtmi.com/caselaws?id=112877 Plastic waste and scrap generated during moulding from virgin granules was treated as a partially processed input rather than a distinct dutiable removal. When sent to a job worker for grinding into reusable granules and returned for further manufacture, the movement fell within the scope of Rule 57F(2)(b). The demand to treat the clearance under Rule 57F(3) and levy duty was not justified, because the material retained its input character despite being described as waste and scrap. The duty demand was therefore unsustainable, and the assessee obtained relief. en-us Tue, 03 Feb 2004 00:00:00 +0530 Wed, 02 May 2012 13:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112877 Plastic waste and scrap generated during moulding from virgin granules was treated as a partially processed input rather than a distinct dutiable removal. When sent to a job worker for grinding into reusable granules and returned for further manufacture, the movement fell within the scope of Rule 57F(2)(b). The demand to treat the clearance under Rule 57F(3) and levy duty was not justified, because the material retained its input character despite being described as waste and scrap. The duty demand was therefore unsustainable, and the assessee obtained relief. Case-Laws Central Excise Tue, 03 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112877