https://www.taxtmi.com/caselaws?id=91173 An exemption entry was applied to plastic scrap generated from inputs on which Modvat credit had been taken, on the basis that the duty-paid character of the inputs was not lost by availing credit. The Tribunal also rejected a new appellate contention that the cable scrap was wholly non-dutiable, because that case had not been pleaded or examined below. The reasoning treated the exemption under Notification No. 53/88-C.E. as available where the relevant condition of duty-paid inputs was satisfied, and held that Rule 57F(2) did not defeat that finding. The demand was therefore not sustained and the exemption claim was upheld. en-us Fri, 15 May 1998 00:00:00 +0530 Fri, 14 Oct 2011 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91173 An exemption entry was applied to plastic scrap generated from inputs on which Modvat credit had been taken, on the basis that the duty-paid character of the inputs was not lost by availing credit. The Tribunal also rejected a new appellate contention that the cable scrap was wholly non-dutiable, because that case had not been pleaded or examined below. The reasoning treated the exemption under Notification No. 53/88-C.E. as available where the relevant condition of duty-paid inputs was satisfied, and held that Rule 57F(2) did not defeat that finding. The demand was therefore not sustained and the exemption claim was upheld. Case-Laws Central Excise Fri, 15 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91173