https://www.taxtmi.com/caselaws?id=85459 Modvat credit was admissible on glass bottles broken during bottling and packing of P.P. medicines because the manufacturing process was treated as continuing through the packing stage. Breakage occurring in that integrated process was regarded as waste arising in the course of manufacture under Rule 57D of the Central Excise Rules, so it did not justify denial of credit. The denial of credit on the broken bottles was therefore not justified. en-us Mon, 20 May 1996 00:00:00 +0530 Fri, 05 Aug 2011 11:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85459 Modvat credit was admissible on glass bottles broken during bottling and packing of P.P. medicines because the manufacturing process was treated as continuing through the packing stage. Breakage occurring in that integrated process was regarded as waste arising in the course of manufacture under Rule 57D of the Central Excise Rules, so it did not justify denial of credit. The denial of credit on the broken bottles was therefore not justified. Case-Laws Central Excise Mon, 20 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85459