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<h1>Scrap copper not eligible for deemed Modvat credit under Notification No. 177/88. Appeal dismissed.</h1> The Tribunal held that scrap copper classified as utensil scrap does not qualify for deemed Modvat credit due to unconditional exemption under ... Modvat/Cenvat - Deemed credit The issue was whether scrap copper classified as utensil scrap qualifies for deemed Modvat credit. The Tribunal ruled that since the scrap was unconditionally exempted under Notification No. 177/88, no Modvat credit is available. The appeal was rejected based on the precedent set by the Larger Bench in Machine Builders v. CCE - 1996 (83) E.L.T. 576.
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