1996 (3) TMI 236

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..... artment is directed against the order in appeal No. A-193/91, dated 19-11-1991 disallowing the Modvat credit on the glass bottles which have not gone for the packing of their final product. 2. The respondents are the manufacturers of ketch-ups and most of their products were packed in glass bottles and in the course of manufacture some of the bottles got broken and they were disposed of as scra .....

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..... st for adjournment on the part of the respondents. However, considering the issue involved it was felt unnecessary to grant adjournment. Mr. Akhegaonkar, the Factory Manager has appeared on behalf of the respondents. 4. The issue that has arisen here had also arisen before the South Regional Bench, wherin Collector of Central Excise v. Pharma - 1994 (73) E.L.T. 72 (Tribunal) = 1994 (3) R.L.T. 95 .....

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