https://www.taxtmi.com/caselaws?id=112604 Waste and scrap arising during manufacture were held dutiable where Modvat credit had been taken on the inputs used for the exported final products. The exemption notification applied only when such input credit had not been availed, so the refund claim based on that notification was not maintainable. The authorities treated waste and scrap as a normal incident of the manufacturing process and distinguished the cited precedents because the department was seeking duty on the scrap itself, not reversal of input credit. en-us Fri, 03 Sep 2004 00:00:00 +0530 Mon, 30 Apr 2012 18:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112604 Waste and scrap arising during manufacture were held dutiable where Modvat credit had been taken on the inputs used for the exported final products. The exemption notification applied only when such input credit had not been availed, so the refund claim based on that notification was not maintainable. The authorities treated waste and scrap as a normal incident of the manufacturing process and distinguished the cited precedents because the department was seeking duty on the scrap itself, not reversal of input credit. Case-Laws Central Excise Fri, 03 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112604