https://www.taxtmi.com/caselaws?id=54947 Brass waste and scrap sent for job work, remelting and reconversion into brass rods was not dutiable where the movement was part of further manufacture. The Tribunal applied the Larger Bench ruling in Wyeth Laboratories Ltd. and held that "waste" in the relevant rule has a limited meaning; material arising in manufacture may still qualify as convertible or reusable material if commercial prudence and technological feasibility support reprocessing. On those facts, the goods were being used again in relation to manufacture, so duty could not be demanded merely because they were described as waste. en-us Fri, 18 Feb 2005 00:00:00 +0530 Fri, 22 Oct 2010 18:33:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54947 Brass waste and scrap sent for job work, remelting and reconversion into brass rods was not dutiable where the movement was part of further manufacture. The Tribunal applied the Larger Bench ruling in Wyeth Laboratories Ltd. and held that "waste" in the relevant rule has a limited meaning; material arising in manufacture may still qualify as convertible or reusable material if commercial prudence and technological feasibility support reprocessing. On those facts, the goods were being used again in relation to manufacture, so duty could not be demanded merely because they were described as waste. Case-Laws Central Excise Fri, 18 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54947