https://www.taxtmi.com/caselaws?id=114808 Waste transformer oil and waste trichloroethylene arising after use of Modvat-credit inputs were treated as dutiable when marketability was established. Evidence showed the waste oil was actually traded in the market, so the contention that it was merely unusable waste failed. Applying Rule 57F(4)(a) of the Central Excise Rules, 1944, the authorities held that such waste could be removed on payment of duty and classified it under heading 2710.90. The demand on the waste oil was therefore upheld. en-us Thu, 18 Nov 2004 00:00:00 +0530 Mon, 21 May 2012 13:03:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114808 Waste transformer oil and waste trichloroethylene arising after use of Modvat-credit inputs were treated as dutiable when marketability was established. Evidence showed the waste oil was actually traded in the market, so the contention that it was merely unusable waste failed. Applying Rule 57F(4)(a) of the Central Excise Rules, 1944, the authorities held that such waste could be removed on payment of duty and classified it under heading 2710.90. The demand on the waste oil was therefore upheld. Case-Laws Central Excise Thu, 18 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114808