https://www.taxtmi.com/caselaws?id=166800 The Tribunal allowed the appeal, setting aside the demand for duty on waste recycled as raw material for manufacturing Aluminium Extruded shapes and sections. It held that recycling waste within the same factory did not constitute removal under Rule 56A, rejecting the argument that scrap and waste incurred duty liability upon arising during the manufacturing process. The Tribunal emphasized that waste could only trigger duty liability upon actual removal from the factory in accordance with Rule 56A, and that the newly added explanations to other rules could not be used to interpret the term "removed" in Rule 56A(3)(iv)(a). 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 The Tribunal allowed the appeal, setting aside the demand for duty on waste recycled as raw material for manufacturing Aluminium Extruded shapes and sections. It held that recycling waste within the same factory did not constitute removal under Rule 56A, rejecting the argument that scrap and waste incurred duty liability upon arising during the manufacturing process. The Tribunal emphasized that waste could only trigger duty liability upon actual removal from the factory in accordance with Rule 56A, and that the newly added explanations to other rules could not be used to interpret the term "removed" in Rule 56A(3)(iv)(a). Case-Laws Central Excise Fri, 02 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166800