https://www.taxtmi.com/caselaws?id=114729 Duty demand based only on shortages or non-accountal of crown corks could not be sustained because no positive evidence linked the discrepancy to clandestine removal, and suspicion or presumption was insufficient to establish evasion. Modvat credit was also allowable on broken or damaged inputs that became waste during manufacture, because Rule 57D protects credit where materials lose utility in the manufacturing process and no contrary material shows unlawful removal. The demand was set aside and consequential relief followed. en-us Wed, 25 Aug 2004 00:00:00 +0530 Sat, 19 May 2012 13:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114729 Duty demand based only on shortages or non-accountal of crown corks could not be sustained because no positive evidence linked the discrepancy to clandestine removal, and suspicion or presumption was insufficient to establish evasion. Modvat credit was also allowable on broken or damaged inputs that became waste during manufacture, because Rule 57D protects credit where materials lose utility in the manufacturing process and no contrary material shows unlawful removal. The demand was set aside and consequential relief followed. Case-Laws Central Excise Wed, 25 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114729