https://www.taxtmi.com/caselaws?id=117232 Rule 57D of the Central Excise Rules, 1944 applies only to waste and scrap arising in the course of manufacture and does not extend to unserviceable inputs or obsolete materials lying in stock. On that basis, the benefit of the rule was unavailable, and the duty demand on clearance was restored. Where duty had already been paid by reversal of credit before removal, the circumstances did not justify penal action, and the penalty was set aside. The appellate order was therefore modified, with the revenue succeeding on duty liability and the assessee obtaining relief from penalty. en-us Fri, 13 Jan 2006 00:00:00 +0530 Thu, 21 Jun 2012 12:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117232 Rule 57D of the Central Excise Rules, 1944 applies only to waste and scrap arising in the course of manufacture and does not extend to unserviceable inputs or obsolete materials lying in stock. On that basis, the benefit of the rule was unavailable, and the duty demand on clearance was restored. Where duty had already been paid by reversal of credit before removal, the circumstances did not justify penal action, and the penalty was set aside. The appellate order was therefore modified, with the revenue succeeding on duty liability and the assessee obtaining relief from penalty. Case-Laws Central Excise Fri, 13 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117232