https://www.taxtmi.com/caselaws?id=51474 Modvat credit was held admissible on inputs lost as wastage during repacking of bulk detergent powder into small containers because the repacking activity was treated as manufacture under the excise law. The record showed the wastage was not clandestinely removed and was within the limited percentage permitted by the supplier. Since the applicable excise rule protected credit where inputs were lost in the course of manufacture, credit could not be denied merely because part of the inputs became wastage or invisible loss. The demand was therefore rightly dropped and the Revenue's challenge failed. en-us Thu, 07 Mar 2002 00:00:00 +0530 Sat, 25 Sep 2010 09:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51474 Modvat credit was held admissible on inputs lost as wastage during repacking of bulk detergent powder into small containers because the repacking activity was treated as manufacture under the excise law. The record showed the wastage was not clandestinely removed and was within the limited percentage permitted by the supplier. Since the applicable excise rule protected credit where inputs were lost in the course of manufacture, credit could not be denied merely because part of the inputs became wastage or invisible loss. The demand was therefore rightly dropped and the Revenue's challenge failed. Case-Laws Central Excise Thu, 07 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51474