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    <title>Tolerance of breakage of bottles due to handling during storage and clearance-reg.</title>
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    <description>The earlier instruction allowing tolerance for bottle breakage is rescinded under the present CENVAT regime. Remission for goods lost or destroyed remains available but is conditional on mandatory reversal of CENVAT credit where inputs or final products are written off or destroyed; reliance on the obsolete tolerance instruction without reversing input credit is incorrect and revenue safeguards must be applied.</description>
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      <description>The earlier instruction allowing tolerance for bottle breakage is rescinded under the present CENVAT regime. Remission for goods lost or destroyed remains available but is conditional on mandatory reversal of CENVAT credit where inputs or final products are written off or destroyed; reliance on the obsolete tolerance instruction without reversing input credit is incorrect and revenue safeguards must be applied.</description>
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