https://www.taxtmi.com/caselaws?id=53108 Processed cut sheets arising from manufacture of electrical stampings and laminations were not classifiable as waste and scrap merely because they were usable by other manufacturers. As they emerged as processed remnants or off-cuts and did not retain the character or rectangular form of the original sheets, they could not be treated as sheets for duty at the rate applicable to the original inputs. The correct approach was that such remainders are not removal of inputs as such, so duty cannot be demanded at the input rate. The duty demand on the cut sheets was therefore unsustainable. en-us Fri, 27 Aug 2004 00:00:00 +0530 Mon, 11 Oct 2010 10:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53108 Processed cut sheets arising from manufacture of electrical stampings and laminations were not classifiable as waste and scrap merely because they were usable by other manufacturers. As they emerged as processed remnants or off-cuts and did not retain the character or rectangular form of the original sheets, they could not be treated as sheets for duty at the rate applicable to the original inputs. The correct approach was that such remainders are not removal of inputs as such, so duty cannot be demanded at the input rate. The duty demand on the cut sheets was therefore unsustainable. Case-Laws Central Excise Fri, 27 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53108