https://www.taxtmi.com/caselaws?id=107734 Modvat credit disputes arose over P.P. and paper bags that burst during packing operations, with the core question being whether such bags remained within the scope of manufacture and Rule 57D. The Tribunal noted that the lower authorities had not examined the assessee's contention that duty paid on clearance of the burst bags should be treated as reversal of credit if Rule 57D did not apply, and also had not verified whether the duty paid exceeded the credit availed. Because these factual issues were unresolved, the Tribunal did not finally determine the Rule 57D plea and set aside the impugned order for de novo verification and decision. en-us Wed, 02 Jul 2003 00:00:00 +0530 Mon, 26 Mar 2012 12:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107734 Modvat credit disputes arose over P.P. and paper bags that burst during packing operations, with the core question being whether such bags remained within the scope of manufacture and Rule 57D. The Tribunal noted that the lower authorities had not examined the assessee's contention that duty paid on clearance of the burst bags should be treated as reversal of credit if Rule 57D did not apply, and also had not verified whether the duty paid exceeded the credit availed. Because these factual issues were unresolved, the Tribunal did not finally determine the Rule 57D plea and set aside the impugned order for de novo verification and decision. Case-Laws Central Excise Wed, 02 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107734