https://www.taxtmi.com/caselaws?id=111086 Rule 57D protects Modvat credit where inputs taken into manufacture become waste or are contained in waste during the manufacturing process, and it does not require that the waste arise only at a particular stage or free from faulty mixing. Credit cannot be denied merely because the waste resulted from imperfect mixing, where the inputs had entered the manufacturing process and there was prior intimation of the loss with no allegation of clandestine removal. The credit was therefore rightly allowed and the Revenue's challenge failed. en-us Mon, 01 Dec 2003 00:00:00 +0530 Fri, 20 Apr 2012 12:38:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111086 Rule 57D protects Modvat credit where inputs taken into manufacture become waste or are contained in waste during the manufacturing process, and it does not require that the waste arise only at a particular stage or free from faulty mixing. Credit cannot be denied merely because the waste resulted from imperfect mixing, where the inputs had entered the manufacturing process and there was prior intimation of the loss with no allegation of clandestine removal. The credit was therefore rightly allowed and the Revenue's challenge failed. Case-Laws Central Excise Mon, 01 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111086