https://www.taxtmi.com/caselaws?id=3851 Waste generated during processing of duty-paid, credit-availed inputs and lawfully destroyed after intimation to the department was not liable to duty, interest or penalty. Rule 57F(4) permitted destruction of unusable waste arising from such processing, and the fact that two small test clearances had earlier been made on payment of duty did not change the character of the material as waste. On those facts, the demand and penalty were set aside in favour of the assessee. en-us Thu, 29 Nov 2007 00:00:00 +0530 Tue, 06 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3851 Waste generated during processing of duty-paid, credit-availed inputs and lawfully destroyed after intimation to the department was not liable to duty, interest or penalty. Rule 57F(4) permitted destruction of unusable waste arising from such processing, and the fact that two small test clearances had earlier been made on payment of duty did not change the character of the material as waste. On those facts, the demand and penalty were set aside in favour of the assessee. Case-Laws Central Excise Thu, 29 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3851