https://www.taxtmi.com/caselaws?id=246496 Duty of excise was held not payable on carton waste, crown waste, glass scrap, crate scrap, pet-bottle scrap, PVC cans and plastic crowns cleared from the factory. The Tribunal noted that Rule 57F(18) of the Central Excise Rules, 1944 could not be invoked for the first time in appeal because it had not been relied upon in the show-cause notices, leaving the assessee no opportunity to meet that case at adjudication. The Department also failed to show why the Supreme Court ruling on used or waste containers cleared after MODVAT/CENVAT credit was inapplicable, and the contrary precedent cited by it was distinguishable. The duty demand was therefore unsustainable. en-us Thu, 21 Jun 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246496 Duty of excise was held not payable on carton waste, crown waste, glass scrap, crate scrap, pet-bottle scrap, PVC cans and plastic crowns cleared from the factory. The Tribunal noted that Rule 57F(18) of the Central Excise Rules, 1944 could not be invoked for the first time in appeal because it had not been relied upon in the show-cause notices, leaving the assessee no opportunity to meet that case at adjudication. The Department also failed to show why the Supreme Court ruling on used or waste containers cleared after MODVAT/CENVAT credit was inapplicable, and the contrary precedent cited by it was distinguishable. The duty demand was therefore unsustainable. Case-Laws Central Excise Thu, 21 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246496