https://www.taxtmi.com/caselaws?id=73549 Duty paid on cast iron moulds that had already been used for moulding and then scrapped was not eligible for set-off under Notification No. 201/79. The decisive point was that the moulds had ceased to function as moulds and were being used only as scrap for metal recovery; the notification was intended to grant credit for fresh inputs, not for goods already consumed in their original manufacturing use and stripped of their identity. On that basis, what entered the manufacturing process was scrap iron, not cast iron moulds as such, and the set-off was treated as inadmissible. en-us Fri, 01 Jan 1988 00:00:00 +0530 Wed, 01 Jun 2011 17:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73549 Duty paid on cast iron moulds that had already been used for moulding and then scrapped was not eligible for set-off under Notification No. 201/79. The decisive point was that the moulds had ceased to function as moulds and were being used only as scrap for metal recovery; the notification was intended to grant credit for fresh inputs, not for goods already consumed in their original manufacturing use and stripped of their identity. On that basis, what entered the manufacturing process was scrap iron, not cast iron moulds as such, and the set-off was treated as inadmissible. Case-Laws Central Excise Fri, 01 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73549