https://www.taxtmi.com/caselaws?id=48912 Broken ceramic glazed tiles emerging during sorting and packing were treated as scrap, not excisable goods, because they were not shown to be marketable as usable tiles and were cleared under an exemption available only for scrap. On that factual footing, the tiles were not liable to duty. Rule 57D also protected Modvat credit where part of the inputs was contained in waste, refuse or by-product arising in manufacture, and scrap was treated as commercially synonymous with waste. The absence of the word "scrap" in the rule did not defeat relief, so input credit on the duty paid on inputs remained admissible. en-us Thu, 31 Jan 2002 00:00:00 +0530 Sat, 07 Aug 2010 12:06:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48912 Broken ceramic glazed tiles emerging during sorting and packing were treated as scrap, not excisable goods, because they were not shown to be marketable as usable tiles and were cleared under an exemption available only for scrap. On that factual footing, the tiles were not liable to duty. Rule 57D also protected Modvat credit where part of the inputs was contained in waste, refuse or by-product arising in manufacture, and scrap was treated as commercially synonymous with waste. The absence of the word "scrap" in the rule did not defeat relief, so input credit on the duty paid on inputs remained admissible. Case-Laws Central Excise Thu, 31 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48912