https://www.taxtmi.com/caselaws?id=81561 Modvat credit was admissible on duty-paid Crown Corks rendered unfit during bottling, because Rule 57D(1) does not deny credit merely when part of the input ends up as waste, refuse or by-product in manufacture. The damaged corks were treated as waste arising in the course of production, and the fact that the entire cork was not incorporated into the final product did not defeat credit. The Revenue's objection therefore failed. en-us Thu, 10 Oct 1991 00:00:00 +0530 Mon, 27 Jun 2011 15:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81561 Modvat credit was admissible on duty-paid Crown Corks rendered unfit during bottling, because Rule 57D(1) does not deny credit merely when part of the input ends up as waste, refuse or by-product in manufacture. The damaged corks were treated as waste arising in the course of production, and the fact that the entire cork was not incorporated into the final product did not defeat credit. The Revenue's objection therefore failed. Case-Laws Central Excise Thu, 10 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81561