9911796707
TMI Blog2009 (12) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... y is an excisable commodity as a separately identifiable goods and classifiable under sub-heading No. 7001.10 and attracts duty, accordingly proposing demand of Rs. 2,02,059/- relating to the period 1-12-2002 of 30-9-2003. The original Authority held that waste and scrap arising out of bottles broken cannot be considered as having been manufactured or the final product viz. scrap be treated as exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the original Authority dated 6-10-2004 dropping the proceedings on the show-cause notice dated 22-12-2003 was set aside. 2. Heard both sides. 3. The Appellant is a manufacturer of aerated waters and they have availed Cenvat credit of duty paid on glass bottles. A show-cause notice was issued alleging that the waste and scrap of broken glass bottles generated in the factory of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o handling of the bottles during the process of cleaning, sanitation, filling of aerated waters in the bottles and in subsequent handling of the bottles. The breaking of the bottles accidentally in these processes can by no stretch of imagination be treated as process of manufacture and that no excisable goods emerge during such processes. She, therefore, seeks setting aside the order of Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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