https://www.taxtmi.com/caselaws?id=471908 Usable steel-sheet off-cuts arising from processing Modvat-credit inputs retain the character of the parent material and do not qualify as waste and scrap. Rule 57F permits removal of inputs or waste arising during processing, but Chapter 72 confines waste and scrap to material fit only for metal recovery or chemical manufacture. Off-cuts capable of producing steel articles or smaller scooter parts fail that condition, notwithstanding their irregular shape. Their classification depends on examination of the consignment and its actual usability. Such off-cuts cannot be cleared at the duty applicable to waste and scrap. en-us Tue, 02 May 1989 00:00:00 +0530 Wed, 23 Sep 2026 10:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471908 Usable steel-sheet off-cuts arising from processing Modvat-credit inputs retain the character of the parent material and do not qualify as waste and scrap. Rule 57F permits removal of inputs or waste arising during processing, but Chapter 72 confines waste and scrap to material fit only for metal recovery or chemical manufacture. Off-cuts capable of producing steel articles or smaller scooter parts fail that condition, notwithstanding their irregular shape. Their classification depends on examination of the consignment and its actual usability. Such off-cuts cannot be cleared at the duty applicable to waste and scrap. Case-Laws Central Excise Tue, 02 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471908