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TMI Blog2015 (10) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... umar, DR ORDER Per Ashok Jindal The applicant is manufacturer of aerated water, soda water and mineral water. For packing of the aerated water appellant procured glass bottle as input and availing Cenvat Credit thereon. During the packing of aerated water, some glass bottles got broken and same were cleared as scrap without payment of duty. 2. Revenue is of the view and these broken glass bott ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arties. Considered the submission. 6. In appellant's own case for the earlier period this Tribunal has observed as under: "The point of dispute in this case is as to whether the glass bottles which were used for filling/packing of the aerated waters and which in course of manufacture of aerated waters were broken, and were cleared as glass scrap are excisable. The department's contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Duty by treating glass waste as manufactured product and this issue has been examined in the Tribunal's judgment cited by the Id. Counsel for the appellant on the basis of the section 2 (d) of the Central Excise, Act, 1944, In view of this, we hold that the judgment of the Tribunal in the case of Commissioner of C. EX., Delhi Vs. Dhilion Kool Drinks & Beverages Ltd, (supra) the civ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er which is scrap generated during the manufacturing of final product i.e. aerated water. Therefore, we hold that appellant is not manufacturing broken glass bottles which is merely a scrap. Therefore relying on the appellant's own case for the earlier period we hold that appellant is not entitled to pay duty on broken glass water. Consequently, impugned order is set aside. Appeal is allowed w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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