https://www.taxtmi.com/caselaws?id=85601 Exclusion of aerated waters from the Modvat scheme operated prospectively and did not extinguish credit already earned on pre-exclusion inputs; transitional claims had to be tested on the applicable rule and not rejected merely because the final product later fell outside the scheme. Rule 57H did not require the claim to accompany the first declaration, and receipt of inputs in original packing was not a decisive condition where unpacking was necessary for the process. The glass bottle claim also had to be examined on merits, since the delayed filing was explainable and the job-work arrangement for affixing ceramic labels called for consideration under the relevant provisions. The rejection was set aside and the matter remanded for fresh adjudication on merits after hearing the assessee. en-us Thu, 04 Apr 1996 00:00:00 +0530 Sat, 06 Aug 2011 11:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85601 Exclusion of aerated waters from the Modvat scheme operated prospectively and did not extinguish credit already earned on pre-exclusion inputs; transitional claims had to be tested on the applicable rule and not rejected merely because the final product later fell outside the scheme. Rule 57H did not require the claim to accompany the first declaration, and receipt of inputs in original packing was not a decisive condition where unpacking was necessary for the process. The glass bottle claim also had to be examined on merits, since the delayed filing was explainable and the job-work arrangement for affixing ceramic labels called for consideration under the relevant provisions. The rejection was set aside and the matter remanded for fresh adjudication on merits after hearing the assessee. Case-Laws Central Excise Thu, 04 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85601