https://www.taxtmi.com/caselaws?id=87490 Modvat credit was held inadmissible on aluminium scrap generated at a service centre outside the factory because the scrap itself had not suffered duty. Scrap arising from dismantling compressor parts and lacking duty incidence was treated as clearly recognisable as non-duty paid, bringing it outside Rule 57G eligibility. Notification No. 185/88 did not assist the claimant because the relevant scrap was not regarded as duty-paid material. The stated principle is that scrap generated from goods that have not themselves suffered duty is not eligible for Modvat credit. en-us Thu, 10 Jul 1997 00:00:00 +0530 Tue, 06 Sep 2011 13:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87490 Modvat credit was held inadmissible on aluminium scrap generated at a service centre outside the factory because the scrap itself had not suffered duty. Scrap arising from dismantling compressor parts and lacking duty incidence was treated as clearly recognisable as non-duty paid, bringing it outside Rule 57G eligibility. Notification No. 185/88 did not assist the claimant because the relevant scrap was not regarded as duty-paid material. The stated principle is that scrap generated from goods that have not themselves suffered duty is not eligible for Modvat credit. Case-Laws Central Excise Thu, 10 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87490