https://www.taxtmi.com/caselaws?id=1229 Unavoidable iron ore fines arising during screening, handling, transport and washing of pellets were treated as waste generated in or in relation to manufacture of sponge iron, because the Tribunal found those stages to be integral to the production process and the fines to be unusable in the final product. On that basis, Modvat credit could not be denied merely because the material had become waste. Once the fines were characterised as waste and not as inputs cleared as such, reversal of credit and the related duty demand on removal of inputs as such did not apply. The Revenue's challenge failed and the assessee's credit entitlement was sustained. en-us Wed, 03 Jan 2007 00:00:00 +0530 Mon, 14 Apr 2008 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1229 Unavoidable iron ore fines arising during screening, handling, transport and washing of pellets were treated as waste generated in or in relation to manufacture of sponge iron, because the Tribunal found those stages to be integral to the production process and the fines to be unusable in the final product. On that basis, Modvat credit could not be denied merely because the material had become waste. Once the fines were characterised as waste and not as inputs cleared as such, reversal of credit and the related duty demand on removal of inputs as such did not apply. The Revenue's challenge failed and the assessee's credit entitlement was sustained. Case-Laws Central Excise Wed, 03 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1229