https://www.taxtmi.com/caselaws?id=91465 Modvat credit on re-rollable waste and scrap cannot be denied merely because the supplier described the goods as scrap. The relevant test is whether the recipient established that the inputs were received under Rule 57G and were actually used in or in relation to manufacture. Here, the assessee consistently stated that the materials were rolled in its factory for making final products, and the demand was supported by its own statutory records. On that basis, credit remained admissible and the denial was unsustainable. en-us Mon, 07 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 12:22:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91465 Modvat credit on re-rollable waste and scrap cannot be denied merely because the supplier described the goods as scrap. The relevant test is whether the recipient established that the inputs were received under Rule 57G and were actually used in or in relation to manufacture. Here, the assessee consistently stated that the materials were rolled in its factory for making final products, and the demand was supported by its own statutory records. On that basis, credit remained admissible and the denial was unsustainable. Case-Laws Central Excise Mon, 07 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91465