https://www.taxtmi.com/caselaws?id=167096 Process scrap arising during wire drawing and coiling was treated as not being a distinct manufactured product, so it fell outside residual excise duty under Tariff Item 68 because it lacked an independent manufactured character. Consequential refund relief was nevertheless confined by the statutory limitation under Rule 11 of the Central Excise Rules, with refund restricted to six months from the date of payment. The commentary therefore states that dutyability turned on whether the scrap answered the test of a dutiable article, while refund entitlement remained subject to the prescribed limitation period. en-us Mon, 23 Jul 1984 00:00:00 +0530 Fri, 05 Dec 2014 17:10:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167096 Process scrap arising during wire drawing and coiling was treated as not being a distinct manufactured product, so it fell outside residual excise duty under Tariff Item 68 because it lacked an independent manufactured character. Consequential refund relief was nevertheless confined by the statutory limitation under Rule 11 of the Central Excise Rules, with refund restricted to six months from the date of payment. The commentary therefore states that dutyability turned on whether the scrap answered the test of a dutiable article, while refund entitlement remained subject to the prescribed limitation period. Case-Laws Central Excise Mon, 23 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167096