https://www.taxtmi.com/caselaws?id=275794 A central excise demand based on alleged excess wastage of crown corks and presumed clandestine clearance of aerated water failed because mere wastage figures and non-accountal of inputs were insufficient without factual material showing actual suppression, unaccounted production, or clandestine removal. Modvat credit on crown corks that became waste during manufacture was also upheld under Rule 57D, since inputs damaged or rendered unfit in the manufacturing process remained within the protective scope of the rule. The impugned order was sustained and the department's appeals failed on both issues. en-us Thu, 22 Aug 1996 00:00:00 +0530 Wed, 17 Oct 2018 13:06:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275794 A central excise demand based on alleged excess wastage of crown corks and presumed clandestine clearance of aerated water failed because mere wastage figures and non-accountal of inputs were insufficient without factual material showing actual suppression, unaccounted production, or clandestine removal. Modvat credit on crown corks that became waste during manufacture was also upheld under Rule 57D, since inputs damaged or rendered unfit in the manufacturing process remained within the protective scope of the rule. The impugned order was sustained and the department's appeals failed on both issues. Case-Laws Central Excise Thu, 22 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275794