yarn job work raw material waste ITC disallow

SIR -

ONE PARTY IS GOING TO DO SPINNING JOBWORK  AT SPINNING MILL OFCOURSE THEY SUPPLY TO MILL RAW MATERIAL LIKE COTTON & FIBRE & MILL MAKE YARN FROM RM AND MILL CHARGE SPINNING JOB WORK CHARGES TO PARTY & PARTY RECEIVE YARN [FINISHED PRODUCT] FROM JOBWORKER [MILL] AND PARTY SELL THESE YARN TO MARKET.AND WHICH EVER WASTE GENERATE DURING PROCESS WILL BE IN  MILL ACCOUNT ONLY.

MY QUESTION IS WILL PARTY TAKE INPUT CREDIT  VAT  OF RAW MATERIAL  WASTE, WHICH IS LYING IN MILL ACCOUNT AND THEY USE OR SELL TO OTHER PARTY.

PLS NOTE THAT ALL RAW MATERIAL PURCHASE IN THE NAME OF PARTY  IT SEEMS ALL INPUT VAT CREDIT IN THE NAME OF PARTY. 

PLS GIVE ME ADVISE WHO WILL TAKE  CREDIT OF   INPUT VAT OF WASTE  : MILL OR PARTY

PLS GIVE ANSWER AS PER GUJ VAT LAWS OR ANY JUDGEMENT

THANKS