https://www.taxtmi.com/caselaws?id=52395 Credit of duty on gases escaped during the filling of cylinders was treated as admissible under Rule 57D because the loss occurred during the course of manufacture, not before manufacture began. The view that only waste with a visible identity or separate physical form could fall outside Rule 57D was rejected. Inputs lost by spillage or evaporation were regarded as still having physical existence for credit purposes, and credit was not denied merely because part of the input did not remain in the finished product. On that basis, the assessee was not required to reverse the credit. en-us Wed, 17 Dec 2003 00:00:00 +0530 Tue, 05 Oct 2010 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52395 Credit of duty on gases escaped during the filling of cylinders was treated as admissible under Rule 57D because the loss occurred during the course of manufacture, not before manufacture began. The view that only waste with a visible identity or separate physical form could fall outside Rule 57D was rejected. Inputs lost by spillage or evaporation were regarded as still having physical existence for credit purposes, and credit was not denied merely because part of the input did not remain in the finished product. On that basis, the assessee was not required to reverse the credit. Case-Laws Central Excise Wed, 17 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52395