https://www.taxtmi.com/caselaws?id=86975 Phosphor bronze ingots containing about 90% copper were treated as a copper alloy under Section XV Notes 3 and 4, because the base metal predominated by weight. On that basis, the goods fell within Heading 74.01 as unwrought copper, including ingots, rather than Heading 74.13 for other copper articles such as nails, tacks, rivets, washers and similar items. As inputs classifiable under Heading 74.01 qualified for deemed Modvat credit, denial of the credit was not sustainable and the benefit remained available. en-us Thu, 15 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 16:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86975 Phosphor bronze ingots containing about 90% copper were treated as a copper alloy under Section XV Notes 3 and 4, because the base metal predominated by weight. On that basis, the goods fell within Heading 74.01 as unwrought copper, including ingots, rather than Heading 74.13 for other copper articles such as nails, tacks, rivets, washers and similar items. As inputs classifiable under Heading 74.01 qualified for deemed Modvat credit, denial of the credit was not sustainable and the benefit remained available. Case-Laws Central Excise Thu, 15 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86975