https://www.taxtmi.com/caselaws?id=84445 Defective cold rolled coils removed after cleaning and inspection during galvanising were treated as input material, not as waste and scrap generated in manufacture. The material did not meet IS specifications and required further cleaning before any usable portion could be taken for galvanisation, but that process did not change its character into scrap. The Tribunal followed its earlier view relied on by the Revenue and rejected the assessee's waste-and-scrap argument. Reversal of MODVAT credit and the duty demand were upheld because the removed goods continued to be cold rolled coils/input material. en-us Mon, 04 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 10:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84445 Defective cold rolled coils removed after cleaning and inspection during galvanising were treated as input material, not as waste and scrap generated in manufacture. The material did not meet IS specifications and required further cleaning before any usable portion could be taken for galvanisation, but that process did not change its character into scrap. The Tribunal followed its earlier view relied on by the Revenue and rejected the assessee's waste-and-scrap argument. Reversal of MODVAT credit and the duty demand were upheld because the removed goods continued to be cold rolled coils/input material. Case-Laws Central Excise Mon, 04 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84445