https://www.taxtmi.com/caselaws?id=54282 Modvat credit on inputs and packing materials used in defective cigarettes was held not reversible where the cigarettes were slit, tobacco was retrieved for fresh manufacture, and the paper and packing materials became waste. The record did not establish double availment of credit, and in the absence of proof of repeated credit taking, inputs used in manufacture did not lose credit eligibility merely because the finished goods were reprocessed or some components were discarded. The credit already taken was therefore sustained. en-us Wed, 03 Aug 2005 00:00:00 +0530 Tue, 19 Oct 2010 11:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54282 Modvat credit on inputs and packing materials used in defective cigarettes was held not reversible where the cigarettes were slit, tobacco was retrieved for fresh manufacture, and the paper and packing materials became waste. The record did not establish double availment of credit, and in the absence of proof of repeated credit taking, inputs used in manufacture did not lose credit eligibility merely because the finished goods were reprocessed or some components were discarded. The credit already taken was therefore sustained. Case-Laws Central Excise Wed, 03 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54282