https://www.taxtmi.com/caselaws?id=81434 Tissue paper taken as packing input and then waxed by a job worker into wax paper did not qualify for MODVAT credit under Rule 57A because the waxing process created a distinct commodity with a different character, use and tariff classification. Rule 57D was inapplicable since it protects only exempt intermediate products arising in the course of manufacture of the final product; here, wax paper was not an intermediate product but a separate finished product produced from the tissue paper itself. Exemption notifications did not cure the defect in credit entitlement, because the objection related to credit on the input after conversion. MODVAT credit was therefore denied. en-us Tue, 13 Aug 1991 00:00:00 +0530 Fri, 24 Jun 2011 15:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81434 Tissue paper taken as packing input and then waxed by a job worker into wax paper did not qualify for MODVAT credit under Rule 57A because the waxing process created a distinct commodity with a different character, use and tariff classification. Rule 57D was inapplicable since it protects only exempt intermediate products arising in the course of manufacture of the final product; here, wax paper was not an intermediate product but a separate finished product produced from the tissue paper itself. Exemption notifications did not cure the defect in credit entitlement, because the objection related to credit on the input after conversion. MODVAT credit was therefore denied. Case-Laws Central Excise Tue, 13 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81434