https://www.taxtmi.com/circulars?id=6532 Defective printed plastic sheets and pouches arising from misprinting, improper lamination and sealing/trimming that are unfit for their intended use qualify as waste, parings and scrap of plastics under Heading 39.15. Assessing officers must verify the true nature of such waste to prevent misuse. Pursuant to the relevant credit-adjustment provision, input credit already taken need not be varied merely because inputs are contained in waste arising in the course of manufacture, regardless of clearance on payment of duty. en-us Wed, 16 May 1990 00:00:00 +0530 Sat, 04 Jul 2009 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6532 Defective printed plastic sheets and pouches arising from misprinting, improper lamination and sealing/trimming that are unfit for their intended use qualify as waste, parings and scrap of plastics under Heading 39.15. Assessing officers must verify the true nature of such waste to prevent misuse. Pursuant to the relevant credit-adjustment provision, input credit already taken need not be varied merely because inputs are contained in waste arising in the course of manufacture, regardless of clearance on payment of duty. Circulars Central Excise Wed, 16 May 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6532