https://www.taxtmi.com/caselaws?id=118247 Scrap and waste cleared for reprocessing and return for further manufacture under Rule 57F remained eligible for the procedural benefit where the department had been intimated and had not specifically refused permission. The absence of express permission and the non-furnishing of challans with the RT-12 return did not, by themselves, defeat the claim when there was no finding that the material was unaccounted for or failed to return after reprocessing. On that basis, the duty demand was held unsustainable and the lower appellate order was set aside with consequential relief. en-us Tue, 09 May 2006 00:00:00 +0530 Fri, 29 Jun 2012 14:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118247 Scrap and waste cleared for reprocessing and return for further manufacture under Rule 57F remained eligible for the procedural benefit where the department had been intimated and had not specifically refused permission. The absence of express permission and the non-furnishing of challans with the RT-12 return did not, by themselves, defeat the claim when there was no finding that the material was unaccounted for or failed to return after reprocessing. On that basis, the duty demand was held unsustainable and the lower appellate order was set aside with consequential relief. Case-Laws Central Excise Tue, 09 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118247