https://www.taxtmi.com/caselaws?id=171099 MODVAT credit may be denied where processed scrap, MS scrap, re-rollable scrap or processed re-rollable scrap used in manufacturing iron and steel products is not specifically declared under Rule 57G of the Central Excise Rules, 1944. The scrap was treated as arising during the regular manufacturing process, making compliance with the declaration requirement necessary for credit eligibility. A precedent concerning scrap generated from repair and maintenance of cement plant machinery did not apply because it involved materially different facts and did not concern scrap arising in regular manufacture. Non-declaration therefore justified denial of MODVAT credit. 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 may be denied where processed scrap, MS scrap, re-rollable scrap or processed re-rollable scrap used in manufacturing iron and steel products is not specifically declared under Rule 57G of the Central Excise Rules, 1944. The scrap was treated as arising during the regular manufacturing process, making compliance with the declaration requirement necessary for credit eligibility. A precedent concerning scrap generated from repair and maintenance of cement plant machinery did not apply because it involved materially different facts and did not concern scrap arising in regular manufacture. Non-declaration therefore justified denial of MODVAT credit. Case-Laws Central Excise Mon, 11 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171099