https://www.taxtmi.com/caselaws?id=92148 Rule 57D(1) protected Modvat credit on glass bottles used in manufacture where the show-cause notice itself alleged that breakage occurred during the production process. Glass scrap arising from such use was treated as not separately dutiable and outside separate tariff coverage, so no reversal of credit was warranted. On that basis, the demand for recovery of Modvat credit was held unsustainable and the assessee's entitlement to retain the credit was upheld. en-us Wed, 07 Jul 1999 00:00:00 +0530 Tue, 25 Oct 2011 11:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92148 Rule 57D(1) protected Modvat credit on glass bottles used in manufacture where the show-cause notice itself alleged that breakage occurred during the production process. Glass scrap arising from such use was treated as not separately dutiable and outside separate tariff coverage, so no reversal of credit was warranted. On that basis, the demand for recovery of Modvat credit was held unsustainable and the assessee's entitlement to retain the credit was upheld. Case-Laws Central Excise Wed, 07 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92148