https://www.taxtmi.com/caselaws?id=104366 Waste, parings and scrap of flexible polyurethane foam skins were treated as eligible for exemption under Notification No. 53/88-C.E. because the underlying foam blocks had been cleared under Notification No. 217/87-C.E. without duty, making them effectively nil-duty inputs for this purpose. A departmental objection based on prior Modvat credit did not, by itself, bar the exemption claimed for the cut skins. The stated rationale follows the Tribunal's earlier approach in a similar foam matter and supports admissibility of the exemption for such waste and scrap. en-us Tue, 06 Jan 1998 00:00:00 +0530 Tue, 28 Feb 2012 17:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104366 Waste, parings and scrap of flexible polyurethane foam skins were treated as eligible for exemption under Notification No. 53/88-C.E. because the underlying foam blocks had been cleared under Notification No. 217/87-C.E. without duty, making them effectively nil-duty inputs for this purpose. A departmental objection based on prior Modvat credit did not, by itself, bar the exemption claimed for the cut skins. The stated rationale follows the Tribunal's earlier approach in a similar foam matter and supports admissibility of the exemption for such waste and scrap. Case-Laws Central Excise Tue, 06 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104366