https://www.taxtmi.com/caselaws?id=82839 Modvat credit on inputs embedded in waste generated during manufacture could not be denied merely because the inputs were found in waste, refuse or by-product under Rule 57D(1). However, because the waste had been cleared and sold, the Tribunal said its excisability, marketability and treatment under Rule 57F(4) required proper examination, and the record was also insufficient on suppression and limitation. The order reversing credit was therefore set aside and the matter remanded to the original authority for fresh consideration after hearing the assessee. en-us Wed, 08 Dec 1993 00:00:00 +0530 Thu, 07 Jul 2011 16:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82839 Modvat credit on inputs embedded in waste generated during manufacture could not be denied merely because the inputs were found in waste, refuse or by-product under Rule 57D(1). However, because the waste had been cleared and sold, the Tribunal said its excisability, marketability and treatment under Rule 57F(4) required proper examination, and the record was also insufficient on suppression and limitation. The order reversing credit was therefore set aside and the matter remanded to the original authority for fresh consideration after hearing the assessee. Case-Laws Central Excise Wed, 08 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82839