https://www.taxtmi.com/caselaws?id=97673 Notification No. 202/88-C.E. exemption and deemed Modvat credit were unavailable where purchased iron and steel material was used only after remelting to manufacture S.S. ingots. Metal waste and scrap under Note 6(a) to Section XV covers material arising from manufacture or mechanical working that is unusable as such because of breakage, cutting, wear or similar reasons. The purchased inputs were treated as waste and scrap because no evidence displaced that classification. Denial of a hearing at the initial stage caused no prejudice because the matter was heard in appeal. en-us Wed, 01 Nov 2000 00:00:00 +0530 Tue, 17 Jan 2012 16:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97673 Notification No. 202/88-C.E. exemption and deemed Modvat credit were unavailable where purchased iron and steel material was used only after remelting to manufacture S.S. ingots. Metal waste and scrap under Note 6(a) to Section XV covers material arising from manufacture or mechanical working that is unusable as such because of breakage, cutting, wear or similar reasons. The purchased inputs were treated as waste and scrap because no evidence displaced that classification. Denial of a hearing at the initial stage caused no prejudice because the matter was heard in appeal. Case-Laws Central Excise Wed, 01 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97673