https://www.taxtmi.com/caselaws?id=48833 Rule 57F(2) permits an assessee to remove inputs, including inputs after partial processing, for reconditioning, refining, repairs or other necessary operations, provided the prescribed procedure is followed; clearance for reprocessing is therefore not confined to Rule 57F(4). Rule 57F(4) operates separately for waste arising from processing of inputs where the assessee does not adopt the Rule 57F(2) route or where the material is properly treated as waste under that provision. On this construction, the mere change in form of the input during processing does not by itself require classification under Rule 57F(4), and removal of spent catalyst for reprocessing was treated as permissible under Rule 57F(2). en-us Fri, 21 Jul 2000 00:00:00 +0530 Fri, 06 Aug 2010 17:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48833 Rule 57F(2) permits an assessee to remove inputs, including inputs after partial processing, for reconditioning, refining, repairs or other necessary operations, provided the prescribed procedure is followed; clearance for reprocessing is therefore not confined to Rule 57F(4). Rule 57F(4) operates separately for waste arising from processing of inputs where the assessee does not adopt the Rule 57F(2) route or where the material is properly treated as waste under that provision. On this construction, the mere change in form of the input during processing does not by itself require classification under Rule 57F(4), and removal of spent catalyst for reprocessing was treated as permissible under Rule 57F(2). Case-Laws Central Excise Fri, 21 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48833