https://www.taxtmi.com/caselaws?id=48841 Metal waste generated during the manufacture of metal containers was held ineligible for exemption under Notifications 91/88 and 171/88 because the waste arose from inputs such as sheets, coils and strips, and Modvat credit had been availed on those inputs. The Tribunal construed the notification language to exclude such waste and followed earlier Tribunal decisions supporting that view. It therefore upheld duty liability on the waste and scrap and rejected the claim for exemption. en-us Tue, 25 Jul 2000 00:00:00 +0530 Fri, 06 Aug 2010 17:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48841 Metal waste generated during the manufacture of metal containers was held ineligible for exemption under Notifications 91/88 and 171/88 because the waste arose from inputs such as sheets, coils and strips, and Modvat credit had been availed on those inputs. The Tribunal construed the notification language to exclude such waste and followed earlier Tribunal decisions supporting that view. It therefore upheld duty liability on the waste and scrap and rejected the claim for exemption. Case-Laws Central Excise Tue, 25 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48841