2004 (4) TMI 162

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..... 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, which could be made only on payment of duty. (b) Then the .....

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..... vy. 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 as inputs and if duty is levied, credit would be eligible. It would be Revenue Neutral exercise within the same factory. The exemption o .....

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