https://www.taxtmi.com/caselaws?id=89971 Modvat credit on glass bottles could not be reversed merely because some bottles were found short, since breakage during manufacture was treated as an accepted incident of the process. The breakage in the unit was found to be below the industrial average and not shown by material evidence to be excessive or abnormal. In that situation, strict proof of each broken bottle was held unnecessary, and the Revenue could not characterise the shortage as excessive waste. The demand for reversal of credit was therefore not sustainable. en-us Fri, 05 Feb 1999 00:00:00 +0530 Sat, 01 Oct 2011 15:14:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89971 Modvat credit on glass bottles could not be reversed merely because some bottles were found short, since breakage during manufacture was treated as an accepted incident of the process. The breakage in the unit was found to be below the industrial average and not shown by material evidence to be excessive or abnormal. In that situation, strict proof of each broken bottle was held unnecessary, and the Revenue could not characterise the shortage as excessive waste. The demand for reversal of credit was therefore not sustainable. Case-Laws Central Excise Fri, 05 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89971