https://www.taxtmi.com/caselaws?id=44077 Rule 57D(1) of the Central Excise Rules, 1944 protects Modvat credit where part of the duty-paid input is contained in waste, refuse or by-products arising in manufacture, and the cited earlier precedent states that full Modvat benefit remains available once the entire input is shown to have been used even if spent acid remains. On that basis, the matter was sent back for fresh consideration by the competent authority with reference to the earlier judgment, and recovery under the impugned notice was stayed until that decision is taken. en-us Mon, 08 May 1995 00:00:00 +0530 Tue, 22 Jun 2010 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44077 Rule 57D(1) of the Central Excise Rules, 1944 protects Modvat credit where part of the duty-paid input is contained in waste, refuse or by-products arising in manufacture, and the cited earlier precedent states that full Modvat benefit remains available once the entire input is shown to have been used even if spent acid remains. On that basis, the matter was sent back for fresh consideration by the competent authority with reference to the earlier judgment, and recovery under the impugned notice was stayed until that decision is taken. Case-Laws Central Excise Mon, 08 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44077