https://www.taxtmi.com/caselaws?id=118692 Modvat credit was admissible on shampoo input waste lost during repacking at a job worker's premises, because the wastage occurred in the course of and in relation to manufacture of the final retail-pack product. Rule 57D(1) of the Central Excise Rules, 1944 permitted credit on such input waste at the material time, and Tribunal precedents supported that position. The departmental circular did not alter the entitlement to credit. On that basis, a demand raised under Rule 57-I was not sustainable. en-us Mon, 14 Feb 2005 00:00:00 +0530 Thu, 05 Jul 2012 11:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118692 Modvat credit was admissible on shampoo input waste lost during repacking at a job worker's premises, because the wastage occurred in the course of and in relation to manufacture of the final retail-pack product. Rule 57D(1) of the Central Excise Rules, 1944 permitted credit on such input waste at the material time, and Tribunal precedents supported that position. The departmental circular did not alter the entitlement to credit. On that basis, a demand raised under Rule 57-I was not sustainable. Case-Laws Central Excise Mon, 14 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118692