https://www.taxtmi.com/caselaws?id=93108 Modvat credit was treated as admissible on caustic soda, activated carbon, filter aid and filter paper used in manufacturing aerated waters because the materials were shown to form part of the production process and credit could not be denied on a narrow view of their role. Credit was also treated as admissible on old and used glass bottles, both in factory stock and with dealers, because Rule 57H was read as containing two disjunctive qualifying conditions and not as limiting credit to fresh containers. The governing principle stated is that a rule cannot be restricted by adding requirements not found in its text, and used containers may qualify if they satisfy the substantive conditions. en-us Fri, 28 Jan 2000 00:00:00 +0530 Tue, 08 Nov 2011 14:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93108 Modvat credit was treated as admissible on caustic soda, activated carbon, filter aid and filter paper used in manufacturing aerated waters because the materials were shown to form part of the production process and credit could not be denied on a narrow view of their role. Credit was also treated as admissible on old and used glass bottles, both in factory stock and with dealers, because Rule 57H was read as containing two disjunctive qualifying conditions and not as limiting credit to fresh containers. The governing principle stated is that a rule cannot be restricted by adding requirements not found in its text, and used containers may qualify if they satisfy the substantive conditions. Case-Laws Central Excise Fri, 28 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93108