https://www.taxtmi.com/caselaws?id=87139 Modvat credit was admissible on insulated cable waste and scrap received as a composite input, because duty had been paid on the input as such and the PVC insulation had no separate identity in the received material. Rule 57A allowed credit on inputs used in or in relation to manufacture, and Rule 57D(1) prevented denial or reduction of credit merely because part of the input became waste, refuse or by-product during manufacture. The melting and removal of insulation were treated as part of a continuous manufacturing process, so credit could not be restricted by segregating the non-usable constituent. en-us Fri, 04 Apr 1997 00:00:00 +0530 Sat, 03 Sep 2011 11:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87139 Modvat credit was admissible on insulated cable waste and scrap received as a composite input, because duty had been paid on the input as such and the PVC insulation had no separate identity in the received material. Rule 57A allowed credit on inputs used in or in relation to manufacture, and Rule 57D(1) prevented denial or reduction of credit merely because part of the input became waste, refuse or by-product during manufacture. The melting and removal of insulation were treated as part of a continuous manufacturing process, so credit could not be restricted by segregating the non-usable constituent. Case-Laws Central Excise Fri, 04 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87139