https://www.taxtmi.com/caselaws?id=275793 A duty demand on the finished product could not be sustained merely because crown corks were shown as waste during manufacture, since the provision invoked was confined to wrongly availed or inadmissible Modvat credit on inputs. In the absence of evidence that Aerated Water was actually manufactured in the alleged quantity or cleared without duty, and with normal wastage in the filling process accepted as a manufacturing occurrence, the demand failed. The appeal was allowed in favour of the assessee. en-us Fri, 10 Nov 1995 00:00:00 +0530 Wed, 17 Oct 2018 12:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275793 A duty demand on the finished product could not be sustained merely because crown corks were shown as waste during manufacture, since the provision invoked was confined to wrongly availed or inadmissible Modvat credit on inputs. In the absence of evidence that Aerated Water was actually manufactured in the alleged quantity or cleared without duty, and with normal wastage in the filling process accepted as a manufacturing occurrence, the demand failed. The appeal was allowed in favour of the assessee. Case-Laws Central Excise Fri, 10 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275793