https://www.taxtmi.com/caselaws?id=89637 Waste and scrap of polyethylene film generated during tyre manufacture retained the duty-paid character of the input, so Modvat credit could not be denied merely because part of the input emerged as waste under Rule 57D(1). The waste also fell within the scope of the plastics exemption notification because the underlying input had suffered duty, and prior availment of credit did not destroy that character. On limitation, the extended period was unavailable because the manufacturing process, waste generation, and clearances were disclosed and known to the department, leaving no suppression of facts. en-us Mon, 16 Nov 1998 00:00:00 +0530 Wed, 28 Sep 2011 16:04:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89637 Waste and scrap of polyethylene film generated during tyre manufacture retained the duty-paid character of the input, so Modvat credit could not be denied merely because part of the input emerged as waste under Rule 57D(1). The waste also fell within the scope of the plastics exemption notification because the underlying input had suffered duty, and prior availment of credit did not destroy that character. On limitation, the extended period was unavailable because the manufacturing process, waste generation, and clearances were disclosed and known to the department, leaving no suppression of facts. Case-Laws Central Excise Mon, 16 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89637