https://www.taxtmi.com/circulars?id=6636 Defective cut tyres and cut tubes that are not usable and are disposed of as waste or scrap fall within the expression "waste, parings and scrap" in the tariff note and are classifiable under the relevant tariff heading for waste; accordingly, Modvat credit of duty paid on inputs cannot be denied or varied on the ground that part of the input is contained in such waste or scrap under the Central Excise Rules. en-us Thu, 28 Sep 1989 00:00:00 +0530 Sat, 04 Jul 2009 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6636 Defective cut tyres and cut tubes that are not usable and are disposed of as waste or scrap fall within the expression "waste, parings and scrap" in the tariff note and are classifiable under the relevant tariff heading for waste; accordingly, Modvat credit of duty paid on inputs cannot be denied or varied on the ground that part of the input is contained in such waste or scrap under the Central Excise Rules. Circulars Central Excise Thu, 28 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6636