https://www.taxtmi.com/caselaws?id=87587 Under the Modvat scheme, a declaration describing inputs as copper scrap was held sufficient to cover brass scrap, because brass is an alloy of copper and zinc and there was no separate tariff entry for brass scrap. Applying Section Note 4 of Section XV, the Tribunal treated a reference to copper as including its alloys unless the context otherwise required. On that basis, brass scrap fell within the declared description and Modvat credit was admissible. en-us Tue, 21 Oct 1997 00:00:00 +0530 Thu, 08 Sep 2011 10:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87587 Under the Modvat scheme, a declaration describing inputs as copper scrap was held sufficient to cover brass scrap, because brass is an alloy of copper and zinc and there was no separate tariff entry for brass scrap. Applying Section Note 4 of Section XV, the Tribunal treated a reference to copper as including its alloys unless the context otherwise required. On that basis, brass scrap fell within the declared description and Modvat credit was admissible. Case-Laws Central Excise Tue, 21 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87587