https://www.taxtmi.com/caselaws?id=52586 Modvat credit is not to be denied where inputs are received in full and the alleged shortages arise only from invisible in-factory losses such as spillage, drift, evaporation, leakage or other handling losses during storage, movement or processing. Such losses are treated as incidental and largely unavoidable in the manufacturing process, and therefore fall within the protective scope of Rule 57D. On that basis, the Tribunal held that credit could not be disallowed merely because of these internal material handling and storage losses. en-us Tue, 11 Nov 2003 00:00:00 +0530 Wed, 06 Oct 2010 17:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52586 Modvat credit is not to be denied where inputs are received in full and the alleged shortages arise only from invisible in-factory losses such as spillage, drift, evaporation, leakage or other handling losses during storage, movement or processing. Such losses are treated as incidental and largely unavoidable in the manufacturing process, and therefore fall within the protective scope of Rule 57D. On that basis, the Tribunal held that credit could not be disallowed merely because of these internal material handling and storage losses. Case-Laws Central Excise Tue, 11 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52586