TMI Blog2000 (1) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the above captioned order dated 6-7-1995 praying for setting aside the same and to restore the order-in-original of the Assistant Commissioner. 1. The facts of the case in brief are that the respondent company manufactures pharmaceutical products under Chapter 30 of the schedule to the Central Excise Tariff Act, 1985 and avails Modvat facility. It was noticed that the quantity of bottles in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be set aside and the order of the Assistant Commissioner has to be restored on the ground the inputs cannot be said to have been used in or in relation to manufacture of final products under rule 57A of the Central Excise Rules. The glass scrap obtained after the breakage of glass bottles was not akin to waste as contemplated in rule 57D. Actual breakage of the glass bottles and end use of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regular records have been kept for the receipt of glass bottles, their issue for manufacture, the quantity of final packed products and the glass bottles broken during the course of manufacture. The proportion of broken bottles to the glass bottles used is very small and reasonable. There is no contrary allegation. There is no scope of breakage of any bottles in the process of filling the final pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not maintainable and cannot be allowed. 4. On the perusal of the order-in-original, order-in-appeal and the appeal memorandum, it is seen in para 4 of the impugned order that the respondent has produced the statistical data regarding the input and its usage in the process. Further it is observed that the bottles used or made of glass, there is possibility of breakage in the process of manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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