https://www.taxtmi.com/caselaws?id=202346 The appeal involved a dispute over the reversal of credit for bags damaged during cement packing under Rule 3(5) of the CENVAT Credit Rules, 2004. The Member (T) found that there is no provision in the rules for reversing credit on inputs that become waste or scrap during manufacturing or as packing materials. Relying on precedent, the impugned order was set aside, and both appeals were allowed. The judgment emphasized the absence of a specific provision for reversing credit in cases where inputs become non-usable during the manufacturing or packing process. en-us Tue, 13 Jul 2010 00:00:00 +0530 Sat, 19 Feb 2011 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202346 The appeal involved a dispute over the reversal of credit for bags damaged during cement packing under Rule 3(5) of the CENVAT Credit Rules, 2004. The Member (T) found that there is no provision in the rules for reversing credit on inputs that become waste or scrap during manufacturing or as packing materials. Relying on precedent, the impugned order was set aside, and both appeals were allowed. The judgment emphasized the absence of a specific provision for reversing credit in cases where inputs become non-usable during the manufacturing or packing process. Case-Laws Central Excise Tue, 13 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202346