2003 (9) TMI 670 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled that Modvat credit on waste arising from manufacturing final products like plastic films cannot be denied, even if waste is not declared as a final product. The Commissioner (Appeals) allowed the credit on plastic waste based on Rule 57D of the Central Excise Rules, 1944. The appeal filed by the Revenue was dismissed.