https://www.taxtmi.com/caselaws?id=54425 Duty on clearance of used nuts and bolts as waste and scrap could not be upheld by invoking Rule 57S(2)(c) of the Central Excise Rules, 1944, because that rule was not in force during the relevant period. The Tribunal also noted that the later Modvat rules did not contain an identical provision requiring duty payment on such clearance. As the demand had been raised under Section 11A of the Central Excise Act, 1944 on an inapplicable rule, it could not be sustained and the appeal succeeded for the assessee. en-us Mon, 09 May 2005 00:00:00 +0530 Wed, 20 Oct 2010 10:09:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54425 Duty on clearance of used nuts and bolts as waste and scrap could not be upheld by invoking Rule 57S(2)(c) of the Central Excise Rules, 1944, because that rule was not in force during the relevant period. The Tribunal also noted that the later Modvat rules did not contain an identical provision requiring duty payment on such clearance. As the demand had been raised under Section 11A of the Central Excise Act, 1944 on an inapplicable rule, it could not be sustained and the appeal succeeded for the assessee. Case-Laws Central Excise Mon, 09 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54425