https://www.taxtmi.com/caselaws?id=84790 Under the MODVAT scheme, a component input used in the manufacture of motor vehicles may fall within "waste arising from the processing of inputs" if it becomes defective or unusable by reason of such use, so it is not excluded merely because it is not a raw material or in-process material. However, entitlement to remission of duty depends on proof that the batteries were in fact used for the asserted purpose and then became unfit. On the existing record, that factual foundation was not established, so the remission order could not be sustained and required fresh consideration. en-us Fri, 19 Nov 1993 00:00:00 +0530 Mon, 25 Jul 2011 16:53:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84790 Under the MODVAT scheme, a component input used in the manufacture of motor vehicles may fall within "waste arising from the processing of inputs" if it becomes defective or unusable by reason of such use, so it is not excluded merely because it is not a raw material or in-process material. However, entitlement to remission of duty depends on proof that the batteries were in fact used for the asserted purpose and then became unfit. On the existing record, that factual foundation was not established, so the remission order could not be sustained and required fresh consideration. Case-Laws Central Excise Fri, 19 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84790