https://www.taxtmi.com/caselaws?id=53375 Waste and scrap arising during manufacture of HDPE/PP fabrics and woven bags remained material capable of further use in or in relation to manufacture, so it fell within the Modvat framework and could be sent to a job worker without payment of duty under Rule 57F of the Central Excise Rules, 1944. The Tribunal applied the Larger Bench principle that commercial prudence and technological feasibility may require reprocessing or reconversion of intermediate goods, by-products, scrap and waste, and that authorised movement for job work is permissible when the prescribed procedure is followed. It rejected a commodity-specific distinction based on the fact that the earlier view involved metal waste, and upheld the permissibility of the movement. en-us Tue, 20 Jul 2004 00:00:00 +0530 Tue, 12 Oct 2010 18:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53375 Waste and scrap arising during manufacture of HDPE/PP fabrics and woven bags remained material capable of further use in or in relation to manufacture, so it fell within the Modvat framework and could be sent to a job worker without payment of duty under Rule 57F of the Central Excise Rules, 1944. The Tribunal applied the Larger Bench principle that commercial prudence and technological feasibility may require reprocessing or reconversion of intermediate goods, by-products, scrap and waste, and that authorised movement for job work is permissible when the prescribed procedure is followed. It rejected a commodity-specific distinction based on the fact that the earlier view involved metal waste, and upheld the permissibility of the movement. Case-Laws Central Excise Tue, 20 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53375