https://www.taxtmi.com/caselaws?id=84910 Modvat credit was admissible on tin containers damaged or wasted during the packing of finished goods because the containers were treated as inputs used to make the product marketable. The Department failed to show that the damage or wastage did not arise in the course of packing or manufacture, and Rule 57D protected credit where part of an input became waste, refuse or by-product during manufacture. Credit could not be denied on that basis, though the damaged or wasted material had to be disposed of in accordance with Rule 57F(4)(c) of the Central Excise Rules, 1944. en-us Mon, 08 Jan 1996 00:00:00 +0530 Mon, 01 Aug 2011 14:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84910 Modvat credit was admissible on tin containers damaged or wasted during the packing of finished goods because the containers were treated as inputs used to make the product marketable. The Department failed to show that the damage or wastage did not arise in the course of packing or manufacture, and Rule 57D protected credit where part of an input became waste, refuse or by-product during manufacture. Credit could not be denied on that basis, though the damaged or wasted material had to be disposed of in accordance with Rule 57F(4)(c) of the Central Excise Rules, 1944. Case-Laws Central Excise Mon, 08 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84910