https://www.taxtmi.com/caselaws?id=171099 MODVAT credit under Rule 57G was treated as liable to denial where processed scrap, MS scrap, re-rollable scrap and processed re-rollable scrap were not specifically declared in the excise declaration, and the note states that such non-compliance justified refusal of credit. The precedent relating to scrap generated during repair and maintenance of cement plant machinery was described as inapplicable because it arose from a materially different factual setting, whereas the present scrap was treated as arising in the regular manufacture of iron and steel products. On that basis, the denial of credit was upheld and no interference was made with the impugned orders. en-us Mon, 11 Mar 2013 00:00:00 +0530 Thu, 18 Jun 2015 13:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171099 MODVAT credit under Rule 57G was treated as liable to denial where processed scrap, MS scrap, re-rollable scrap and processed re-rollable scrap were not specifically declared in the excise declaration, and the note states that such non-compliance justified refusal of credit. The precedent relating to scrap generated during repair and maintenance of cement plant machinery was described as inapplicable because it arose from a materially different factual setting, whereas the present scrap was treated as arising in the regular manufacture of iron and steel products. On that basis, the denial of credit was upheld and no interference was made with the impugned orders. Case-Laws Central Excise Mon, 11 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171099