1996 (5) TMI 184

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..... s. [Order]. - Both these appeals have a common issue and hence both the appeals are taken up together and are being disposed of by this common order. In both the appeals, the basic question is : the respondents who are the manufacturers of P.P. Medicines, were using the glass bottles for purpose of marketing the products. The glass bottles are eligible for availment of Modvat credit and as such .....

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..... ocess of packing. 4. Shri R.G. Sheth, the ld. advocate for the respondents, submits that the process of manufacturing P.P. medicines continues upto the stage of their packing in the bottles and breakage occurring during the same process has to be taken as breakage during the process of manufacturing and as such the waste arising out of the manufacturing process are eligible for Modvat credit .....

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..... tter and considering all the aspects, denial of Modvat credit on the waste arising out of the breakage of glass bottles during the process of manufacture of P.P. medicine cannot be justified. The orders passed by the authorities below, are therefore, in conformity with the provisions of Rule 57D and hence no interference is called for. Appeals from the Department are rejected.
Case laws, Decis .....

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