https://www.taxtmi.com/caselaws?id=253971 Waste and scrap arising in the manufacture of BOPP films was treated as a by-product or waste product, not as a final product, so Rule 57D of the Central Excise Rules, 1944 protected the input credit. The fact that credit was taken on duty-paid inputs did not change their duty-paid character, and credit could not be denied or varied merely because part of the inputs ended up in exempt or nil-rated waste, refuse or by-product. The exemption under Notification No. 53/88-C.E. therefore remained available, and the Revenue's challenge failed. en-us Wed, 25 Jun 2014 00:00:00 +0530 Thu, 27 Nov 2014 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253971 Waste and scrap arising in the manufacture of BOPP films was treated as a by-product or waste product, not as a final product, so Rule 57D of the Central Excise Rules, 1944 protected the input credit. The fact that credit was taken on duty-paid inputs did not change their duty-paid character, and credit could not be denied or varied merely because part of the inputs ended up in exempt or nil-rated waste, refuse or by-product. The exemption under Notification No. 53/88-C.E. therefore remained available, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 25 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253971