https://www.taxtmi.com/caselaws?id=97673 Purchased iron and steel waste and scrap used only after remelting for manufacture of stainless steel ingots was treated as "waste and scrap" under Note 6(a) to Section XV of the Central Excise Tariff Act. On that basis, the article states that benefit of Notification No. 202/88-C.E. was not available and deemed Modvat credit could also be denied, because the inputs fell within the relevant waste-and-scrap definition. The absence of evidence to displace the lower authorities' finding was material, and the alleged denial of hearing caused no prejudice since the matter had already been heard in appeal. The exemption claim and credit claim were therefore rejected. 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 Purchased iron and steel waste and scrap used only after remelting for manufacture of stainless steel ingots was treated as "waste and scrap" under Note 6(a) to Section XV of the Central Excise Tariff Act. On that basis, the article states that benefit of Notification No. 202/88-C.E. was not available and deemed Modvat credit could also be denied, because the inputs fell within the relevant waste-and-scrap definition. The absence of evidence to displace the lower authorities' finding was material, and the alleged denial of hearing caused no prejudice since the matter had already been heard in appeal. The exemption claim and credit claim were therefore rejected. Case-Laws Central Excise Wed, 01 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97673