https://www.taxtmi.com/caselaws?id=85207 Modvat credit on inputs used in glass bottles broken during packing and later disposed of as scrap was not required to be reversed. The Tribunal applied Rule 57D and followed the principle that where waste arises from the packing process, credit cannot be denied merely because part of the inputs ends up as scrap. No contrary authority was shown, and the departmental objection failed. en-us Wed, 06 Mar 1996 00:00:00 +0530 Wed, 03 Aug 2011 14:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85207 Modvat credit on inputs used in glass bottles broken during packing and later disposed of as scrap was not required to be reversed. The Tribunal applied Rule 57D and followed the principle that where waste arises from the packing process, credit cannot be denied merely because part of the inputs ends up as scrap. No contrary authority was shown, and the departmental objection failed. Case-Laws Central Excise Wed, 06 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85207