https://www.taxtmi.com/caselaws?id=41775 Rule 56A credit could be retained only where duty-paid materials or component parts were used in the manufacture of finished excisable goods, with the credit linked to that end-use. Waste provisions applied only to waste arising from the manufacturing process and itself answerable to duty; unusable battery containers did not fall within that category merely because they were destroyed. Since the containers did not enter into any finished product, the proper course was reversal of the credit relatable to those unused materials. The Department was therefore right to direct reversal of the corresponding credit entry. en-us Wed, 04 Dec 1985 00:00:00 +0530 Mon, 07 Jun 2010 10:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41775 Rule 56A credit could be retained only where duty-paid materials or component parts were used in the manufacture of finished excisable goods, with the credit linked to that end-use. Waste provisions applied only to waste arising from the manufacturing process and itself answerable to duty; unusable battery containers did not fall within that category merely because they were destroyed. Since the containers did not enter into any finished product, the proper course was reversal of the credit relatable to those unused materials. The Department was therefore right to direct reversal of the corresponding credit entry. Case-Laws Central Excise Wed, 04 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41775