https://www.taxtmi.com/caselaws?id=89820 Modvat credit on inputs remained available where scrap of rubberised fabric arose during manufacture of tyres through an intermediate product process. Rule 57D applied to waste, refuse or by-products generated in the course of making the final product, and credit could not be denied merely because the rubberised fabric was not an independent final product. The denial of credit was therefore incorrect and credit was admissible. en-us Wed, 05 Aug 1998 00:00:00 +0530 Thu, 29 Sep 2011 18:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89820 Modvat credit on inputs remained available where scrap of rubberised fabric arose during manufacture of tyres through an intermediate product process. Rule 57D applied to waste, refuse or by-products generated in the course of making the final product, and credit could not be denied merely because the rubberised fabric was not an independent final product. The denial of credit was therefore incorrect and credit was admissible. Case-Laws Central Excise Wed, 05 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89820