https://www.taxtmi.com/caselaws?id=35406 The Tribunal upheld the decision of the Commissioner (Appeals) to reject the appellant's refund claim for Modvat credit on goods cleared as waste and scrap without undergoing any destruction process or manufacturing activity. The appeal was dismissed due to the failure to comply with Rule 16, requiring the reversal of duty credit when goods brought back to the factory are cleared as waste and scrap without any manufacturing process. en-us Wed, 20 Aug 2008 00:00:00 +0530 Thu, 04 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35406 The Tribunal upheld the decision of the Commissioner (Appeals) to reject the appellant's refund claim for Modvat credit on goods cleared as waste and scrap without undergoing any destruction process or manufacturing activity. The appeal was dismissed due to the failure to comply with Rule 16, requiring the reversal of duty credit when goods brought back to the factory are cleared as waste and scrap without any manufacturing process. Case-Laws Central Excise Wed, 20 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35406