1998 (10) TMI 242

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..... er per : K.S. Venkataramani, Vice President]. The appeal is directed against the impugned order captioned above whereby the Collector has denied the Modvat credit on glass bottles used in the manufacture of edible preparations falling under Chapter 20, 21 and 33 of the Central Excise Tariff Act, 1985. The Collector has found that there were broken bottles and such breakages occurred during t .....

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..... erations are carried out. This quantity was to be segregated for disallowance of Modvat credit. Penalty of Rs. 10,000/- was imposed on the Appellant. 2. The Learned Counsel for the Appellant Shri A.R.Wani appearing along with Learned Counsel Ms. Rajani Divkar submitted that the Appellants have made it clear in their reply to their show-cause notice that there are no breakages during the transit .....

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..... . They have stated that breakages occurred in the production department where the operator lifts each bottle and place it on the machine for washing and cleaning. After washing and cleaning the bottles move on the conveyor belt to the filling and capping machine and at this stage some bottles are broken which are recorded in the daily production report of the Production Department. The Appellants .....

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