I'm not convinced by the argument that you should save heart scrolls because they're "worth more" later in the game. Levelling is also "worth more" later in the game! In my experience, if you use a scroll earlier, you'll have more XP for levelling later, and in the end game it all comes out in the wash.
You should save heart scrolls because:
1. You can use a heart scroll at any time, but you can only level if you have enough XP. You can get stuck with not enough XP and either no hearts available to get more or no safe moves available to get more.
2. Using a heart scroll makes you repeat the current heart level. This can be damaging early in the game, when you have a much more limited set of safe moves available, they don't always open up more safe moves, and using up more of them without progressing towards being able to take out bigger monsters (especially the mine king) can hurt you.
The time to think about this is not when you have no choice but to use a heart scroll, but when you are considering possible monster combinations earlier -- it's usually better to fill your XP and level than to risk not filling it and falling short. Especially if you're trying to get the rat stamp, which makes exploration very risky, and makes eliminating known monsters until you find the rat king a lot safer.