https://www.taxtmi.com/caselaws?id=209809 Rule 57S(2)(c) of the Central Excise Rules, 1944 was construed as applying to capital goods sold as waste and scrap, not to clearance for captive consumption. The Tribunal held that the approach under Rule 57CC could not be imported into Rule 57S(2)(c) because the two provisions operate in different fields and are not pari materia. The contrary Revenue decisions were found inapplicable on the facts and statutory scheme, and the unchallenged finding that the scrap was outside the excise net supported the conclusion. Duty was therefore not payable on the impugned clearance. en-us Thu, 28 Apr 2011 00:00:00 +0530 Fri, 12 Jul 2013 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209809 Rule 57S(2)(c) of the Central Excise Rules, 1944 was construed as applying to capital goods sold as waste and scrap, not to clearance for captive consumption. The Tribunal held that the approach under Rule 57CC could not be imported into Rule 57S(2)(c) because the two provisions operate in different fields and are not pari materia. The contrary Revenue decisions were found inapplicable on the facts and statutory scheme, and the unchallenged finding that the scrap was outside the excise net supported the conclusion. Duty was therefore not payable on the impugned clearance. Case-Laws Central Excise Thu, 28 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209809