https://www.taxtmi.com/caselaws?id=108749 Credit on inputs used in bottles that broke during manufacture was not required to be reversed under Rule 57D(1) of the Central Excise Rules, 1944 for the period before Notification No. 8/93-C.E. (N.T.). The rule, as it then stood, already protected credit where part of the inputs was contained in waste, refuse or by-product arising in the manufacturing process, and broken bottles were treated as waste arising during manufacture. The later amendment clarified the position but did not create the allowance for the first time, so the Revenue's challenge failed. en-us Fri, 08 Nov 2002 00:00:00 +0530 Tue, 03 Apr 2012 17:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108749 Credit on inputs used in bottles that broke during manufacture was not required to be reversed under Rule 57D(1) of the Central Excise Rules, 1944 for the period before Notification No. 8/93-C.E. (N.T.). The rule, as it then stood, already protected credit where part of the inputs was contained in waste, refuse or by-product arising in the manufacturing process, and broken bottles were treated as waste arising during manufacture. The later amendment clarified the position but did not create the allowance for the first time, so the Revenue's challenge failed. Case-Laws Central Excise Fri, 08 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108749