2001 (10) TMI 199 - AT - Central Excise

Summary

The appeals involved the reversal of Modvat credit on wrappers of soaps by an assessee. The Commissioner (Appeals) allowed the appeal by the assessee, stating that the scrap generated should be treated as arising during manufacture. The Revenue's appeal was dismissed. The Tribunal referred to a previous judgment supporting the availability of the benefit of the rule in similar cases. The appeal by M/s. Godrej Soaps Ltd. was allowed, and relief was ordered accordingly.