https://www.taxtmi.com/caselaws?id=98459 Plastic waste and scrap arising only after duty-paid inputs have been consumed in manufacturing are not treated as inputs or partially processed inputs under the Modvat scheme. Such scrap cannot be cleared to job workers without duty merely because credit had been taken on the original granules; the governing provisions require payment of duty, or compliance with the prescribed destruction procedure, before removal from the factory. The earlier Larger Bench ruling on metal scrap was held not automatically applicable to plastic waste and scrap, which are separately classifiable under the tariff. en-us Fri, 16 Feb 2001 00:00:00 +0530 Fri, 20 Jan 2012 17:03:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98459 Plastic waste and scrap arising only after duty-paid inputs have been consumed in manufacturing are not treated as inputs or partially processed inputs under the Modvat scheme. Such scrap cannot be cleared to job workers without duty merely because credit had been taken on the original granules; the governing provisions require payment of duty, or compliance with the prescribed destruction procedure, before removal from the factory. The earlier Larger Bench ruling on metal scrap was held not automatically applicable to plastic waste and scrap, which are separately classifiable under the tariff. Case-Laws Central Excise Fri, 16 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98459