2004 (4) TMI 162

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..... posed off, after hearing both sides, by this common order, since the issue involved is same. 2.  The issue is Revenue contends that : (a)        Since CCE(A) has agreed with the finding of Assistant Commissioner that clearance of broken bottles from BSR for re-melting for manufacture of fresh bottles amounts to remove of fully manufactured excisable goods, .....

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..... be remade to be marketable. Therefore, not being marketable, being defective, they are not glass bottles as understood under Excise levy. Taking them from within the factory and remaking them will therefore not call for a fresh levy. The Central Board of Excise & Customs have, vide Order No. 263/45/89-CEX-8, dated 7-8-1989 held that rejected products if re-melted and remade are to be considered a .....

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