https://www.taxtmi.com/caselaws?id=90483 Under an unconditional exemption for copper and aluminium waste and scrap, Modvat credit taken on the input rods and wires does not make the scrap dutiable. Rule 57F(4) applies only where the waste and scrap arising from credit-availing inputs is otherwise liable to duty, and it cannot be used to override an exemption notification. The scrap therefore remained exempt from duty, and the refund claim was held allowable with consequential relief. en-us Thu, 30 Apr 1998 00:00:00 +0530 Fri, 07 Oct 2011 16:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90483 Under an unconditional exemption for copper and aluminium waste and scrap, Modvat credit taken on the input rods and wires does not make the scrap dutiable. Rule 57F(4) applies only where the waste and scrap arising from credit-availing inputs is otherwise liable to duty, and it cannot be used to override an exemption notification. The scrap therefore remained exempt from duty, and the refund claim was held allowable with consequential relief. Case-Laws Central Excise Thu, 30 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90483