https://www.taxtmi.com/caselaws?id=114830 Duty under the Modvat scrap provisions arises only where waste is generated from inputs on which credit was taken, or where capital goods sold as scrap had been subject to Modvat credit. Paper scrap and HDPE scrap said to have arisen from packaging material did not qualify as waste from processed inputs for which credit had been availed, so no duty was payable. Scrap of capital goods also escaped duty because the goods were acquired before capital goods became eligible under the Modvat scheme and there was no evidence that credit had been taken, leaving the statutory condition for Rule 57S(2)(c) unsatisfied. en-us Wed, 15 Dec 2004 00:00:00 +0530 Mon, 21 May 2012 15:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114830 Duty under the Modvat scrap provisions arises only where waste is generated from inputs on which credit was taken, or where capital goods sold as scrap had been subject to Modvat credit. Paper scrap and HDPE scrap said to have arisen from packaging material did not qualify as waste from processed inputs for which credit had been availed, so no duty was payable. Scrap of capital goods also escaped duty because the goods were acquired before capital goods became eligible under the Modvat scheme and there was no evidence that credit had been taken, leaving the statutory condition for Rule 57S(2)(c) unsatisfied. Case-Laws Central Excise Wed, 15 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114830