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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Copper Scrap Includes Alloys: Modvat Credit for Zinc & Nickel Silver Upheld</h1> The appellate tribunal upheld that copper scrap includes alloys of copper under Heading 7404, considering deemed Modvat credit on zinc and nickel silver. ... Modvat - Deemed credit The appellate tribunal considered deemed Modvat credit on zinc and nickel silver. The order upheld that copper scrap includes alloys of copper under Heading 7404. The term 'copper scrap' in the order refers to copper and its alloys. Appeals were dismissed.

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