https://www.taxtmi.com/caselaws?id=83228 Rule 57D protected Modvat credit on inputs contained in waste generated during manufacture of dutiable BOPP films. Credit could not be denied merely because the wastage percentage was high, since the waste arose in the normal course of manufacture, the department was aware of it, and there was no finding of clandestine removal or any statutory limit on waste quantum. The credit attributable to inputs in such waste therefore remained available for regranulation-related waste, and the denial of credit on the ground of high wastage was not sustainable. en-us Mon, 18 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 18:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83228 Rule 57D protected Modvat credit on inputs contained in waste generated during manufacture of dutiable BOPP films. Credit could not be denied merely because the wastage percentage was high, since the waste arose in the normal course of manufacture, the department was aware of it, and there was no finding of clandestine removal or any statutory limit on waste quantum. The credit attributable to inputs in such waste therefore remained available for regranulation-related waste, and the denial of credit on the ground of high wastage was not sustainable. Case-Laws Central Excise Mon, 18 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83228