https://www.taxtmi.com/caselaws?id=109225 Modvat credit was unavailable on damaged or defective cathode ray tubes found before use because inputs qualify only when used in or in relation to manufacture; Rule 57D did not apply absent proof that they arose as waste or refuse during manufacture. Duty on parts removed for repair had to be worked out under the credit mechanism for inputs removed as such. SSI exemption under Notification No. 175/86-C.E. remained available because the mark "HM" denoted the model, not another person's brand name, and the goods were not shown to bear a foreign brand. The unresolved allegation of unaccounted clearances required fresh examination after hearing the parties. en-us Mon, 06 Jan 2003 00:00:00 +0530 Fri, 06 Apr 2012 17:12:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109225 Modvat credit was unavailable on damaged or defective cathode ray tubes found before use because inputs qualify only when used in or in relation to manufacture; Rule 57D did not apply absent proof that they arose as waste or refuse during manufacture. Duty on parts removed for repair had to be worked out under the credit mechanism for inputs removed as such. SSI exemption under Notification No. 175/86-C.E. remained available because the mark "HM" denoted the model, not another person's brand name, and the goods were not shown to bear a foreign brand. The unresolved allegation of unaccounted clearances required fresh examination after hearing the parties. Case-Laws Central Excise Mon, 06 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109225