https://www.taxtmi.com/caselaws?id=83661 Waste and scrap of brass and aluminium generated in manufacture remained eligible for exemption under Notifications Nos. 172/84-C.E. and 182/84-C.E. even where Modvat credit had been taken on the raw materials. The text explains that the notifications contained no express bar on availing credit, and fiscal exemptions must be construed strictly on their wording without adding implied disqualifications. It also notes that Rule 57F(4)(a) applies only where the waste is otherwise dutiable, and dutiability must be tested against both the tariff and the exemption notification. Accordingly, availing Modvat credit did not, by itself, deprive the inputs of their duty-paid character. en-us Mon, 02 Dec 1991 00:00:00 +0530 Thu, 14 Jul 2011 18:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83661 Waste and scrap of brass and aluminium generated in manufacture remained eligible for exemption under Notifications Nos. 172/84-C.E. and 182/84-C.E. even where Modvat credit had been taken on the raw materials. The text explains that the notifications contained no express bar on availing credit, and fiscal exemptions must be construed strictly on their wording without adding implied disqualifications. It also notes that Rule 57F(4)(a) applies only where the waste is otherwise dutiable, and dutiability must be tested against both the tariff and the exemption notification. Accordingly, availing Modvat credit did not, by itself, deprive the inputs of their duty-paid character. Case-Laws Central Excise Mon, 02 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83661