1999 (1) TMI 177 - AT - Central Excise

Waste, scrap and pairings of plastic after the availment of Modvat credit eligible for benefit of exemption under Notification No. 14/92-C.E.

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi (1999) dealt with the availability of exemption under Notification No. 14/92 for waste, scrap, and pairings of plastic after Modvat credit. The appellants were granted the benefit of the notification as the waste arose from inputs on which duty had already been paid, despite availing Modvat credit.