https://www.taxtmi.com/caselaws?id=82286 Waste and scrap arising from processed bare aluminium and copper wires, and from insulated wires and cables, were treated as exempt where MODVAT credit had been availed on the inputs and the conditions in the relevant notifications and Rule 57F(4) were satisfied. The record showed the inputs had borne additional duty, the scrap resulted from processing, and the department's objection for lack of proof of such duty payment was not accepted. On that basis, the scrap was held not liable to central excise duty and the demand failed. en-us Tue, 08 Dec 1992 00:00:00 +0530 Mon, 04 Jul 2011 11:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82286 Waste and scrap arising from processed bare aluminium and copper wires, and from insulated wires and cables, were treated as exempt where MODVAT credit had been availed on the inputs and the conditions in the relevant notifications and Rule 57F(4) were satisfied. The record showed the inputs had borne additional duty, the scrap resulted from processing, and the department's objection for lack of proof of such duty payment was not accepted. On that basis, the scrap was held not liable to central excise duty and the demand failed. Case-Laws Central Excise Tue, 08 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82286