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<h1>Appellant allowed Modvat credit for duty paid on inputs in scrap of rubberised fabric used in tyre production.</h1> <h3>MRF LTD. Versus COMMISSIONER OF CENTRAL EXCISE, GOA</h3> The appellant was allowed to claim modvat credit for duty paid on inputs in scrap of rubberised fabric used for making tyres as the fabric was ... Modvat - Waste/Scrap The appellant was entitled to take modvat credit of duty paid on inputs in scrap of rubberised fabric used for making tyres. The rubberised fabric was manufactured solely for making tyres, making it part of the final product. Appeal allowed, impugned order set aside.