https://www.taxtmi.com/caselaws?id=90805 Modvat credit was admissible on glass bottles broken during washing, cleaning, filling and capping in the manufacturing process of edible preparations, because the breakage occurred after the bottles had been put to use in the intended production operations. Breakages in transit from storage to the plant were expressly excluded as the basis of the claim. On that footing, reworking the demand by treating only transit breakages as disallowed was unnecessary and unsustainable. The Tribunal relied on the principle that inputs emerging as waste after use in manufacture remain eligible for credit where the rule so permits. en-us Thu, 29 Oct 1998 00:00:00 +0530 Tue, 11 Oct 2011 16:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90805 Modvat credit was admissible on glass bottles broken during washing, cleaning, filling and capping in the manufacturing process of edible preparations, because the breakage occurred after the bottles had been put to use in the intended production operations. Breakages in transit from storage to the plant were expressly excluded as the basis of the claim. On that footing, reworking the demand by treating only transit breakages as disallowed was unnecessary and unsustainable. The Tribunal relied on the principle that inputs emerging as waste after use in manufacture remain eligible for credit where the rule so permits. Case-Laws Central Excise Thu, 29 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90805