Paul running through an artillery barrage, trying desperately to save his freshly cooked pancakes en route to the bunker.
Quite a lot of the time that they spend at the supply dump is humorous. It provides a sharp Mood Whiplash to what came before and what comes immediately after.
The joke told about the military doctor who assigns front-line duty to soldiers with wooden legs, and the soldier's retort that maybe he'll get shot in the head and get a wooden head so that they will reassign him to be a military doctor.
Paul and his friend, having been separated from the others during a bombardment, are both wounded by shell fragments. Having been picked up by a passing ambulance, they start to relax until they realize that in the chaos, they lost the bags of goodies (good cigars/cigarettes, meat, and snacks) they had lifted from a supply depot that morning. Something about the misplaced prioritization just makes the moment hilarious.
The two sexcapades (Baumer, Kropp and Leer Kat duping Tjaden so they can all get a woman and the others playing a very noisy poker game whilst a wounded man shags his wife right there) are intended to show the way in which they had to take every moment of R and R they got, and add to the tragedy. They are also bloody hilarious.
Then Tjaden comes across the river anyway, and, presumably, has three girls all to himself.
The soldiers killing the rats in the 1979 version. It looks like they start whacking the floor with spades while yelling German swear words.
Paul and his comrades catching the ducks in the 1979 version.
Really, the entire Home Guard camp is this. Paul is even struggling not to crack up at the sight of his very grumpy teacher in an utter disaster of a uniform and being forced to do all the tough jobs while still looking ridiculous.
There's one chapter where Paul describes his duties at the Russian POW camp, which is mostly sad and heartwarming...then he casually drops this line like it's nothing.
The infamous moment where they grab their portable toilets and play cards in the sunshine while they take a dump at the same time.
There's plenty of Black Comedy to be found, but the finest one is probably when Paul discovers that mortars can blow people out of their clothes, hence the half-naked corpses hanging from tree branches.