https://www.taxtmi.com/caselaws?id=85629 Modvat credit was admissible on CTD end cuttings and CTD bar cuttings declared as ferrous waste and scrap for remelting, even though they were classified under a different tariff heading. The decisive factor was that the inputs were received only for melting, not rerolling, and the declaration covered ferrous metal scrap intended for remelting. As the cuttings were fit only for melting and fell within the scope of the declaration under the Rule 57A notification, their specific tariff classification did not defeat credit eligibility. The department's objection was therefore unsustainable, and the allowance of Modvat credit was upheld. en-us Fri, 26 Apr 1996 00:00:00 +0530 Sat, 06 Aug 2011 12:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85629 Modvat credit was admissible on CTD end cuttings and CTD bar cuttings declared as ferrous waste and scrap for remelting, even though they were classified under a different tariff heading. The decisive factor was that the inputs were received only for melting, not rerolling, and the declaration covered ferrous metal scrap intended for remelting. As the cuttings were fit only for melting and fell within the scope of the declaration under the Rule 57A notification, their specific tariff classification did not defeat credit eligibility. The department's objection was therefore unsustainable, and the allowance of Modvat credit was upheld. Case-Laws Central Excise Fri, 26 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85629