https://www.taxtmi.com/caselaws?id=52526 Duty on waste and scrap under Rule 57S(2)(c) arises only if the scrap is shown to have come from the very capital goods on which Modvat credit was taken; because that factual link required verification, the dispute was remanded for fresh adjudication in favour of the assessee. Empty drums or barrels cleared from the factory are not waste arising from the manufacturing process and therefore are not dutiable as waste and scrap; that issue was also remanded with the same legal position to be applied, again in favour of the assessee. en-us Fri, 14 Nov 2003 00:00:00 +0530 Wed, 06 Oct 2010 13:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52526 Duty on waste and scrap under Rule 57S(2)(c) arises only if the scrap is shown to have come from the very capital goods on which Modvat credit was taken; because that factual link required verification, the dispute was remanded for fresh adjudication in favour of the assessee. Empty drums or barrels cleared from the factory are not waste arising from the manufacturing process and therefore are not dutiable as waste and scrap; that issue was also remanded with the same legal position to be applied, again in favour of the assessee. Case-Laws Central Excise Fri, 14 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52526