https://www.taxtmi.com/caselaws?id=82007 Availment of Modvat credit does not, by itself, make brass inputs non-duty-paid for exemption purposes where the notification imposes no such restriction. Waste and scrap generated from those inputs are liable to duty only if they are otherwise dutiable under the applicable rule. Applying earlier precedent and departmental clarifications on identical facts, the Tribunal held that the scrap arising from exempt-covered inputs was not duty payable and the demand failed. The allegation of suppression and reliance on the extended period did not change the outcome. en-us Tue, 07 Apr 1992 00:00:00 +0530 Fri, 01 Jul 2011 13:03:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82007 Availment of Modvat credit does not, by itself, make brass inputs non-duty-paid for exemption purposes where the notification imposes no such restriction. Waste and scrap generated from those inputs are liable to duty only if they are otherwise dutiable under the applicable rule. Applying earlier precedent and departmental clarifications on identical facts, the Tribunal held that the scrap arising from exempt-covered inputs was not duty payable and the demand failed. The allegation of suppression and reliance on the extended period did not change the outcome. Case-Laws Central Excise Tue, 07 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82007