https://www.taxtmi.com/caselaws?id=50000 A departmental appeal under Section 35B(2) of the Central Excise Act was treated as not maintainable because the authorisation did not record the statutory satisfaction that the impugned order was not legal and valid. On Modvat credit, incidental breakage of glass bottles during manufacture did not by itself justify reversal where records showed receipt, issue, production and breakage, and the inputs were otherwise used in the manufacturing process. Rule 57D was applied to protect reasonable, inevitable loss, and exact bottle-wise proof of breakage was not insisted upon. en-us Fri, 21 Jan 2000 00:00:00 +0530 Thu, 19 Aug 2010 10:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50000 A departmental appeal under Section 35B(2) of the Central Excise Act was treated as not maintainable because the authorisation did not record the statutory satisfaction that the impugned order was not legal and valid. On Modvat credit, incidental breakage of glass bottles during manufacture did not by itself justify reversal where records showed receipt, issue, production and breakage, and the inputs were otherwise used in the manufacturing process. Rule 57D was applied to protect reasonable, inevitable loss, and exact bottle-wise proof of breakage was not insisted upon. Case-Laws Central Excise Fri, 21 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50000