https://www.taxtmi.com/caselaws?id=113608 A prima facie view was taken that Modvat credit was not available where broken shells never reached the factory and were not used in manufacture. Rule 56D was treated as inapplicable because it concerned defective inputs arising during the manufacturing process, not goods absent from the factory records. The absence of any reflection of the broken shells in the records also supported prima facie invocation of the extended period of limitation. On the stay application, only partial waiver of pre-deposit was granted, subject to deposit of Rs. 4 lakhs. en-us Thu, 15 Jul 2004 00:00:00 +0530 Mon, 07 May 2012 10:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113608 A prima facie view was taken that Modvat credit was not available where broken shells never reached the factory and were not used in manufacture. Rule 56D was treated as inapplicable because it concerned defective inputs arising during the manufacturing process, not goods absent from the factory records. The absence of any reflection of the broken shells in the records also supported prima facie invocation of the extended period of limitation. On the stay application, only partial waiver of pre-deposit was granted, subject to deposit of Rs. 4 lakhs. Case-Laws Central Excise Thu, 15 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113608