https://www.taxtmi.com/caselaws?id=83300 MODVAT credit on glass bottles used in packing was not to be denied merely because the bottles broke during use and became scrap. The Tribunal treated the use of bottles in the manufacturing and packing process as part of "processing" under Rule 57F(4), so the broken pieces were waste arising from that processing. It also applied Rule 57D, under which credit cannot be varied simply because part of the inputs ends up in waste, refuse, or by-product during manufacture. On that basis, broken glass bottles remained within the MODVAT framework and the assessee could retain the credit. en-us Wed, 20 Apr 1994 00:00:00 +0530 Tue, 12 Jul 2011 15:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83300 MODVAT credit on glass bottles used in packing was not to be denied merely because the bottles broke during use and became scrap. The Tribunal treated the use of bottles in the manufacturing and packing process as part of "processing" under Rule 57F(4), so the broken pieces were waste arising from that processing. It also applied Rule 57D, under which credit cannot be varied simply because part of the inputs ends up in waste, refuse, or by-product during manufacture. On that basis, broken glass bottles remained within the MODVAT framework and the assessee could retain the credit. Case-Laws Central Excise Wed, 20 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83300