https://www.taxtmi.com/caselaws?id=166800 Recycled waste used again within the same factory under Rule 56A procedure was not treated as "removed" for duty purposes under Rule 56A(3)(iv)(a). The explanations inserted into Rules 9 and 49 on deemed removal of intermediate goods were confined to those provisions and could not be extended to enlarge the meaning of "removed" in Rule 56A(3)(iv)(a). The later exemption for scrap and waste did not support a contrary inference. Intra-factory recycling of aluminium in crude form therefore did not amount to removal, and the duty demand was unsustainable. en-us Fri, 02 Dec 1983 00:00:00 +0530 Wed, 05 Nov 2014 15:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166800 Recycled waste used again within the same factory under Rule 56A procedure was not treated as "removed" for duty purposes under Rule 56A(3)(iv)(a). The explanations inserted into Rules 9 and 49 on deemed removal of intermediate goods were confined to those provisions and could not be extended to enlarge the meaning of "removed" in Rule 56A(3)(iv)(a). The later exemption for scrap and waste did not support a contrary inference. Intra-factory recycling of aluminium in crude form therefore did not amount to removal, and the duty demand was unsustainable. Case-Laws Central Excise Fri, 02 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166800