https://www.taxtmi.com/caselaws?id=51500 Modvat credit was held reversible for glass bottles received already broken, because such items could not properly form part of the input credit record and the assessee accepted reversal for that portion. Credit was, however, admissible for bottles received in good condition and later broken during the manufacturing process, as the record did not show removal as such or use in duty-free clearances. The demand was upheld only to the extent relating to the broken-at-receipt bottles, with the balance relief going to the assessee. en-us Thu, 07 Feb 2002 00:00:00 +0530 Sat, 25 Sep 2010 11:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51500 Modvat credit was held reversible for glass bottles received already broken, because such items could not properly form part of the input credit record and the assessee accepted reversal for that portion. Credit was, however, admissible for bottles received in good condition and later broken during the manufacturing process, as the record did not show removal as such or use in duty-free clearances. The demand was upheld only to the extent relating to the broken-at-receipt bottles, with the balance relief going to the assessee. Case-Laws Central Excise Thu, 07 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51500