2007 (11) TMI 65 - HC - Central Excise

Broken biscuits recycled and used in manufacturing of fresh biscuits No duty arise on broken biscuits as they were captively consumed & covered under exemption Not. 67/95 Benefit of notification cannot be denied mere on technical fault of non-maintenance of proper accounts.

Summary

The High Court Bombay held that broken biscuits recycled for making fresh biscuits were exempt from duty under notification no.67/95 for captive consumption. The court noted that even though proper records were not maintained, the exemption still applied based on the facts and statements provided. The appeal was disposed of with no question of law arising.