1999 (4) TMI 208 - AT - Central Excise

Summary

The case involved the use of off-specification glass bottles by manufacturers for remelting and making new glassware. The Revenue appealed against the benefit allowed under Notification No. 52/86-C.E. The Tribunal rejected the appeal, stating that the benefit was rightly allowed as the glass was not marketable and could only be used by remelting for further manufacturing. The Notification did not restrict this process, so the appeal was rejected.