2012 (12) TMI 795

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..... , Superintendent (AR) Per: S S Kang: 1. Heard both sides. 2. Applicant filed the application for waiver of pre-deposit of duty of Rs 45,922/-, interest and penalty. The demand is confirmed after denying the credit in respect of breakage of glass bottles during the manufacture of aerated beverages. 3. Applicants are engaged in the manufacture of aerated beverages and availing the credit of duty .....

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..... te, there was a Board circular dated 17.9.1975 which clarifies that the breakage of bottles in the manufacture of aerated beverages upto 0.5% is condonable and manufacturer is not liable to reverse the credit. This circular is withdrawn vide Circular dated 9.7.2010. The Circular dated 9.7.2010 is to be treated as prospective in nature and it cannot be held to be retrospective as the benefit given .....

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