https://www.taxtmi.com/caselaws?id=86483 A duty demand based only on assumed excess wastage of crown corks and an inferred clandestine clearance of aerated water is not sustainable without independent evidence of clandestine manufacture or removal. The text notes that wastage of crown corks during bottling is treated as a normal incident of the process, and that percentage-based estimates alone are insufficient to support a demand. It also states that Modvat credit remains admissible on duty-paid crown corks that become waste or are rendered unfit during manufacture, because such waste does not by itself justify denial of credit under Rule 57D. en-us Fri, 02 Aug 1996 00:00:00 +0530 Thu, 25 Aug 2011 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86483 A duty demand based only on assumed excess wastage of crown corks and an inferred clandestine clearance of aerated water is not sustainable without independent evidence of clandestine manufacture or removal. The text notes that wastage of crown corks during bottling is treated as a normal incident of the process, and that percentage-based estimates alone are insufficient to support a demand. It also states that Modvat credit remains admissible on duty-paid crown corks that become waste or are rendered unfit during manufacture, because such waste does not by itself justify denial of credit under Rule 57D. Case-Laws Central Excise Fri, 02 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86483