https://www.taxtmi.com/caselaws?id=86548 Rule 57D permits Modvat credit on inputs even where part of those inputs is contained in waste, refuse or by-product arising during manufacture of BOPP film, and the quantum of waste is immaterial to that credit entitlement. Clearing such waste at nil duty does not affect availability of the input credit. The Tribunal also found that the reference application failed because the proposed questions of law did not arise from the impugned order, as the credit issue had already been concluded on the Rule 57D point. The reference was therefore not maintainable on the proposed questions. en-us Fri, 10 Jan 1997 00:00:00 +0530 Thu, 25 Aug 2011 15:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86548 Rule 57D permits Modvat credit on inputs even where part of those inputs is contained in waste, refuse or by-product arising during manufacture of BOPP film, and the quantum of waste is immaterial to that credit entitlement. Clearing such waste at nil duty does not affect availability of the input credit. The Tribunal also found that the reference application failed because the proposed questions of law did not arise from the impugned order, as the credit issue had already been concluded on the Rule 57D point. The reference was therefore not maintainable on the proposed questions. Case-Laws Central Excise Fri, 10 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86548