https://www.taxtmi.com/caselaws?id=280958 Waste, scrap and paring of plastic arising in the manufacture of HDPE tape, fabrics, bags and sacks retained the character of duty-paid inputs where duty had already been paid on the material. Availment of Modvat credit did not convert such inputs into non-duty-paid goods for purposes of Notification No. 53/88 dated 1-3-1988. The notification's condition was therefore satisfied, and the exemption remained available to the respondents. en-us Fri, 28 May 1999 00:00:00 +0530 Tue, 28 May 2019 11:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280958 Waste, scrap and paring of plastic arising in the manufacture of HDPE tape, fabrics, bags and sacks retained the character of duty-paid inputs where duty had already been paid on the material. Availment of Modvat credit did not convert such inputs into non-duty-paid goods for purposes of Notification No. 53/88 dated 1-3-1988. The notification's condition was therefore satisfied, and the exemption remained available to the respondents. Case-Laws Central Excise Fri, 28 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280958