https://www.taxtmi.com/caselaws?id=97674 Waste and scrap generated during machining of rough forgings did not qualify for exemption under Notification No. 171/88-C.E. because the inputs used in the manufacturing stream were duty-paid ingots, billets and blooms on which Modvat credit had been taken and utilised, so the condition of non-availment of credit was not met. As the scrap arose as part of the integrated process leading to the finished goods, its character could not be separated from that process. Its value was therefore includible in aggregate clearances for eligibility under Notification No. 1/93-C.E. en-us Fri, 03 Nov 2000 00:00:00 +0530 Tue, 17 Jan 2012 16:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97674 Waste and scrap generated during machining of rough forgings did not qualify for exemption under Notification No. 171/88-C.E. because the inputs used in the manufacturing stream were duty-paid ingots, billets and blooms on which Modvat credit had been taken and utilised, so the condition of non-availment of credit was not met. As the scrap arose as part of the integrated process leading to the finished goods, its character could not be separated from that process. Its value was therefore includible in aggregate clearances for eligibility under Notification No. 1/93-C.E. Case-Laws Central Excise Fri, 03 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97674