https://www.taxtmi.com/caselaws?id=52668 Modvat credit on crude glycerine could not be reduced proportionately merely because part of the input turned into insoluble residue during transit and was washed out inside the factory. Since duty had been paid on the full consignment, Rule 57D(1) protected credit from denial or variation where input became waste or refuse during manufacture. The recognised principle that handling, pumping, transfer and transportation of raw materials form part of the manufacturing process also supported treating the entire quantity as used in relation to manufacture. Full credit of the duty paid on crude glycerine was therefore allowable. en-us Tue, 20 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 10:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52668 Modvat credit on crude glycerine could not be reduced proportionately merely because part of the input turned into insoluble residue during transit and was washed out inside the factory. Since duty had been paid on the full consignment, Rule 57D(1) protected credit from denial or variation where input became waste or refuse during manufacture. The recognised principle that handling, pumping, transfer and transportation of raw materials form part of the manufacturing process also supported treating the entire quantity as used in relation to manufacture. Full credit of the duty paid on crude glycerine was therefore allowable. Case-Laws Central Excise Tue, 20 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52668