https://www.taxtmi.com/circulars?id=7049 Turnings and borings arising during manufacture of aluminium pistons out of duty-paid aluminium ingots cannot be removed under Rule 57F(2) without payment of duty because they are neither inputs as such nor partially processed inputs. Ingots produced from these residues are chargeable to duty, though duty paid on such ingots may be used as credit for pistons. The practice of permitting duty-free removal must cease and recovery action taken where duty has not been paid. en-us Tue, 04 Oct 1988 00:00:00 +0530 Thu, 09 Jul 2009 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7049 Turnings and borings arising during manufacture of aluminium pistons out of duty-paid aluminium ingots cannot be removed under Rule 57F(2) without payment of duty because they are neither inputs as such nor partially processed inputs. Ingots produced from these residues are chargeable to duty, though duty paid on such ingots may be used as credit for pistons. The practice of permitting duty-free removal must cease and recovery action taken where duty has not been paid. Circulars Central Excise Tue, 04 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7049