https://www.taxtmi.com/caselaws?id=106230 Modvat credit could not be denied where tyres were issued to the production line, used in manufacture, and later became waste and scrap. The tribunal accepted the assessee's documentary evidence, including bill card listings, and treated the earlier rejection entry as an inadvertent error supported by cogent rebuttal material. Rule 57D protected credit on goods that became waste or scrap in the course of manufacture, so the subsequent description of the tyres as scrap did not justify denial of credit. The assessee therefore succeeded on the issue. en-us Fri, 05 Apr 2002 00:00:00 +0530 Tue, 13 Mar 2012 13:06:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106230 Modvat credit could not be denied where tyres were issued to the production line, used in manufacture, and later became waste and scrap. The tribunal accepted the assessee's documentary evidence, including bill card listings, and treated the earlier rejection entry as an inadvertent error supported by cogent rebuttal material. Rule 57D protected credit on goods that became waste or scrap in the course of manufacture, so the subsequent description of the tyres as scrap did not justify denial of credit. The assessee therefore succeeded on the issue. Case-Laws Central Excise Fri, 05 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106230