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<h1>Tribunal rules Modvat credit doesn't affect duty status, allowing claim for NIL duty on Polyvinyl Butyral Resin Waste</h1> <h3>COLLR. OF C. EX., ALLAHABAD Versus HINDUSTAN SAFETY GLASS WORKS LTD.</h3> COLLR. OF C. EX., ALLAHABAD Versus HINDUSTAN SAFETY GLASS WORKS LTD. - 1997 (94) E.L.T. 650 (Tribunal) The respondents claimed NIL duty on Polyvinyl Butyral Resin Waste under Notification No. 53/88. The department denied the benefit, but the Collector (Appeals) upheld it, citing Modvat credit does not make goods non-duty paid. Tribunal dismissed the department's appeal, stating Modvat credit does not affect duty paid status of inputs.