CESTAT: Pre-deposit reduced, scrap not taxable. Recovery halted, application disposed.

The Appellate Tribunal CESTAT, Mumbai held that a pre-deposit of Rs. 5.00 lakhs out of a total duty demand of Rs. 10.86 lakhs was adequate. The generated glass scrap/waste from returned bottles of other branches of aerated waters, not the appellant's raw material, was not subject to excise duty. Additional pre-deposit was waived, and recovery was halted, leading to the disposal of the application.

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The Appellate Tribunal CESTAT, Mumbai ruled that a pre-deposit of Rs. 5.00 lakhs out of a total duty demand of Rs. 10.86 lakhs was sufficient. The glass scrap/waste generated from returned bottles of other branches of aerated waters, not the appellant's raw material, would not be liable to excise duty. Further pre-deposit was waived, and recovery stayed. Application was disposed of accordingly.

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