https://www.taxtmi.com/caselaws?id=204459 Modvat credit on plastic packing containers damaged during the packing of lubricants could not be reversed merely because the unusable containers were later cleared as waste and scrap. Once the containers became fit only for discard in the course of use, the assessee was not required to reverse credit or pay excise duty on their scrap clearance. The treatment was held to fall within Rule 57D(1) of the Central Excise Rules, 1944, and no material distinction was accepted between such damaged containers and other packing materials. en-us Thu, 27 Nov 2008 00:00:00 +0530 Tue, 24 May 2011 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204459 Modvat credit on plastic packing containers damaged during the packing of lubricants could not be reversed merely because the unusable containers were later cleared as waste and scrap. Once the containers became fit only for discard in the course of use, the assessee was not required to reverse credit or pay excise duty on their scrap clearance. The treatment was held to fall within Rule 57D(1) of the Central Excise Rules, 1944, and no material distinction was accepted between such damaged containers and other packing materials. Case-Laws Central Excise Thu, 27 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204459