https://www.taxtmi.com/caselaws?id=47187 Modvat credit on float glass used in an integrated manufacturing sequence could not be denied merely because some pieces were later found defective and rejected before the final product was completed. Once the input had entered the manufacturing stream, Rules 57A and 57D protected credit even if part of the material became waste or was rejected during the process. The Court also noted that a settlement order based on the mistaken premise that such input was not used in or in relation to manufacture, or on the supplier's reimbursement being decisive, reflected a misdirection in law and was open to judicial review. en-us Fri, 10 Sep 2004 00:00:00 +0530 Tue, 27 Jul 2010 13:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47187 Modvat credit on float glass used in an integrated manufacturing sequence could not be denied merely because some pieces were later found defective and rejected before the final product was completed. Once the input had entered the manufacturing stream, Rules 57A and 57D protected credit even if part of the material became waste or was rejected during the process. The Court also noted that a settlement order based on the mistaken premise that such input was not used in or in relation to manufacture, or on the supplier's reimbursement being decisive, reflected a misdirection in law and was open to judicial review. Case-Laws Central Excise Fri, 10 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47187