https://www.taxtmi.com/caselaws?id=91331 Notification No. 14/92 was available for waste, scrap and pairings of plastic generated from duty-paid inputs, even where Modvat credit had been taken on those inputs. The taking of credit did not change the inputs' duty-paid character, and the notification contained no bar denying exemption on that basis. Rule 57F was considered only in relation to clearance of inputs as such, and it did not displace the exemption claim on the facts stated. The practical effect was that the waste, scrap and pairings remained eligible for exemption under the notification. en-us Tue, 12 Jan 1999 00:00:00 +0530 Mon, 17 Oct 2011 14:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91331 Notification No. 14/92 was available for waste, scrap and pairings of plastic generated from duty-paid inputs, even where Modvat credit had been taken on those inputs. The taking of credit did not change the inputs' duty-paid character, and the notification contained no bar denying exemption on that basis. Rule 57F was considered only in relation to clearance of inputs as such, and it did not displace the exemption claim on the facts stated. The practical effect was that the waste, scrap and pairings remained eligible for exemption under the notification. Case-Laws Central Excise Tue, 12 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91331