1998 (2) TMI 355 - AT - Central Excise

Modvat - Waste and scrap generated in manufacture of plastic films not a final product but by-product.

Summary

The Commissioner of Central Excise, Aurangabad appealed against an order regarding Modvat credit for plastic waste. The Tribunal upheld the decision that plastic waste is not the final product, so Rule 57C does not apply. The appeal was rejected. (1998 (2) TMI 355 - CEGAT, MUMBAI)