https://www.taxtmi.com/caselaws?id=54773 Modvat credit on capital goods was held maintainable where the machinery was used for mixed manufacture, not exclusively for exempted goods. The process generated dutiable waste and scrap on which duty had been paid, and the same capital goods were later used to manufacture dutiable goods. On that factual basis, the cited precedents supported credit eligibility because occasional or partial use for exempted production did not justify denial when the overall use included dutiable output and duty-paid scrap. en-us Tue, 22 Nov 2005 00:00:00 +0530 Fri, 22 Oct 2010 10:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54773 Modvat credit on capital goods was held maintainable where the machinery was used for mixed manufacture, not exclusively for exempted goods. The process generated dutiable waste and scrap on which duty had been paid, and the same capital goods were later used to manufacture dutiable goods. On that factual basis, the cited precedents supported credit eligibility because occasional or partial use for exempted production did not justify denial when the overall use included dutiable output and duty-paid scrap. Case-Laws Central Excise Tue, 22 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54773