https://www.taxtmi.com/caselaws?id=84919 Deemed Modvat credit on aluminium scrap used by a job worker for fan castings was held inadmissible because the manufacturer had not acquired the inputs. The invoice only split scrap value and job charges, while the scrap was procured and consumed by the job worker, not purchased or accounted for by the appellants. As the waste and scrap generated were also not returned and there was no evidence of purchase on the appellants' behalf, recovery under Rule 57-I was upheld. en-us Tue, 16 Jan 1996 00:00:00 +0530 Mon, 01 Aug 2011 15:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84919 Deemed Modvat credit on aluminium scrap used by a job worker for fan castings was held inadmissible because the manufacturer had not acquired the inputs. The invoice only split scrap value and job charges, while the scrap was procured and consumed by the job worker, not purchased or accounted for by the appellants. As the waste and scrap generated were also not returned and there was no evidence of purchase on the appellants' behalf, recovery under Rule 57-I was upheld. Case-Laws Central Excise Tue, 16 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84919