https://www.taxtmi.com/caselaws?id=85056 MODVAT credit on re-rollable waste or scrap falling under Chapter Heading 7204 was analysed by reference to the end-use test under Rule 57A. The controlling enquiry is whether the notified input is actually used in or in relation to manufacture in the recipient factory and whether the scheme conditions are otherwise satisfied. A tariff description suggesting waste or scrap does not, by itself, exclude eligibility. Where the material received is re-rollable and its use for re-rolling in the assessee's factory is established, credit remains admissible despite the supplier's description or heading. en-us Fri, 16 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 15:07:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85056 MODVAT credit on re-rollable waste or scrap falling under Chapter Heading 7204 was analysed by reference to the end-use test under Rule 57A. The controlling enquiry is whether the notified input is actually used in or in relation to manufacture in the recipient factory and whether the scheme conditions are otherwise satisfied. A tariff description suggesting waste or scrap does not, by itself, exclude eligibility. Where the material received is re-rollable and its use for re-rolling in the assessee's factory is established, credit remains admissible despite the supplier's description or heading. Case-Laws Central Excise Fri, 16 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85056