https://www.taxtmi.com/caselaws?id=123905 Waste and scrap arising during manufacture of glass bottles, including plastic film pieces, empty bags, paper tubes and turning waste, were treated as dutiable and excisable because they emerged in the course of manufacture, were marketable and were regularly sold under commercial invoices; remission of duty under Rule 21 was therefore not available. Used or burnt lubricating oil collected from machines was likewise regarded as dutiable waste arising in manufacture, and a contrary later view could not be sustained. The effect was that remission was rejected and the original order refusing relief was restored. en-us Wed, 26 Mar 2008 00:00:00 +0530 Fri, 21 Sep 2012 17:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123905 Waste and scrap arising during manufacture of glass bottles, including plastic film pieces, empty bags, paper tubes and turning waste, were treated as dutiable and excisable because they emerged in the course of manufacture, were marketable and were regularly sold under commercial invoices; remission of duty under Rule 21 was therefore not available. Used or burnt lubricating oil collected from machines was likewise regarded as dutiable waste arising in manufacture, and a contrary later view could not be sustained. The effect was that remission was rejected and the original order refusing relief was restored. Case-Laws Central Excise Wed, 26 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123905