https://www.taxtmi.com/caselaws?id=51443 The statutory scheme under Rule 57F recognised alternative procedures for removal of inputs or materials, and the manufacturer retained the choice of route unless the Rules expressly excluded it. Applying the Larger Bench view, the expression "waste" in Rule 57F(4) did not displace the assessee's option to proceed under Rule 57F(2). The denial of that procedural choice was therefore unsustainable, and the demand based on rejection of Rule 57F(2) could not stand. en-us Thu, 30 May 2002 00:00:00 +0530 Fri, 24 Sep 2010 17:39:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51443 The statutory scheme under Rule 57F recognised alternative procedures for removal of inputs or materials, and the manufacturer retained the choice of route unless the Rules expressly excluded it. Applying the Larger Bench view, the expression "waste" in Rule 57F(4) did not displace the assessee's option to proceed under Rule 57F(2). The denial of that procedural choice was therefore unsustainable, and the demand based on rejection of Rule 57F(2) could not stand. Case-Laws Central Excise Thu, 30 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51443