https://www.taxtmi.com/caselaws?id=91846 Waste and scrap arising during manufacture of metal containers was not eligible for exemption under Notification No. 171/88-C.E. because the inputs used were duty-paid iron and steel sheets, strips and coils on which Modvat credit had already been taken. The notification was conditional, and its exemption was unavailable where Modvat or proforma credit had been availed on the inputs. As a result, the scrap remained liable to duty under the Modvat scheme, and the duty demand was upheld against the assessee. en-us Wed, 09 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 14:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91846 Waste and scrap arising during manufacture of metal containers was not eligible for exemption under Notification No. 171/88-C.E. because the inputs used were duty-paid iron and steel sheets, strips and coils on which Modvat credit had already been taken. The notification was conditional, and its exemption was unavailable where Modvat or proforma credit had been availed on the inputs. As a result, the scrap remained liable to duty under the Modvat scheme, and the duty demand was upheld against the assessee. Case-Laws Central Excise Wed, 09 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91846