https://www.taxtmi.com/caselaws?id=88172 Off-cuts and parings generated in manufacturing PVC doors and windows were treated as intermediate products when they were crushed, converted into powder, and used with chemicals to make PVC Fire Retardant Compound. Although the material could be described as waste and scrap in relation to the first product, it also functioned as an input for a second final product. On that basis, it was considered eligible for Modvat credit, and credit could not be denied merely because the material arose as waste in the earlier manufacturing process. en-us Tue, 24 Feb 1998 00:00:00 +0530 Thu, 15 Sep 2011 16:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88172 Off-cuts and parings generated in manufacturing PVC doors and windows were treated as intermediate products when they were crushed, converted into powder, and used with chemicals to make PVC Fire Retardant Compound. Although the material could be described as waste and scrap in relation to the first product, it also functioned as an input for a second final product. On that basis, it was considered eligible for Modvat credit, and credit could not be denied merely because the material arose as waste in the earlier manufacturing process. Case-Laws Central Excise Tue, 24 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88172