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<h1>Tribunal: Rule 57D Applicable to Plastic Waste, Modvat Credit Cannot Be Denied</h1> The Tribunal held that Rule 57D applies to by-products with NIL duty, determining that plastic waste is not the final product and therefore Rule 57C does ... MODVAT Credit The appellant, engaged in manufacturing plastic films, cleared scrap under NIL rate of duty. Assistant Collector asked to reverse modvat credit. Tribunal held Rule 57D applies for by-products with NIL duty. Plastic waste not final product, Rule 57C not applicable. Modvat credit cannot be denied. Appeal admitted, Assistant Collector's order set aside.
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