https://www.taxtmi.com/caselaws?id=103674 Modvat credit on pig iron was held inadmissible because the entire input was used in manufacturing exempt P.D. pumps, and the waste and scrap that emerged was only incidental. Mere excisability of the waste or scrap did not mean the input was used in its manufacture for credit purposes. As the input was not used in producing a dutiable final product, the condition for Modvat credit was not met and Rule 57C barred the claim. en-us Tue, 25 Sep 2001 00:00:00 +0530 Fri, 24 Feb 2012 12:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103674 Modvat credit on pig iron was held inadmissible because the entire input was used in manufacturing exempt P.D. pumps, and the waste and scrap that emerged was only incidental. Mere excisability of the waste or scrap did not mean the input was used in its manufacture for credit purposes. As the input was not used in producing a dutiable final product, the condition for Modvat credit was not met and Rule 57C barred the claim. Case-Laws Central Excise Tue, 25 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103674