https://www.taxtmi.com/caselaws?id=1815 Credit was not required to be reversed on packing material damaged during the packing process and cleared at a nominal value, because the material was not removed as such and had not remained unused before issue for packing. The damage occurred in the course of manufacturing activity, so the material could not be treated as outside the manufacturing process. Rule 57D supported the assessee's position, and the reasoning of the lower appellate authority that no reversal was warranted was affirmed. en-us Fri, 27 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1815 Credit was not required to be reversed on packing material damaged during the packing process and cleared at a nominal value, because the material was not removed as such and had not remained unused before issue for packing. The damage occurred in the course of manufacturing activity, so the material could not be treated as outside the manufacturing process. Rule 57D supported the assessee's position, and the reasoning of the lower appellate authority that no reversal was warranted was affirmed. Case-Laws Central Excise Fri, 27 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1815