Cenvat credit on broken glass bottles used in medicine filling was held admissible as manufacture-related input use.

Cenvat credit on glass bottles broken during the filling of medicines was admissible because the bottles were broken during the manufacturing process itself. On those facts, the broken bottles were still treated as used in or in relation to manufacture of the medicines, so the Revenue's objection failed and the credit was allowed.

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Issues: Whether Cenvat credit on glass bottles broken during the course of filling medicines in bottles was admissible.

Analysis: The bottles were broken during the manufacturing process while medicines were being filled in them. On those facts, the broken bottles could not be treated as not used in or in relation to the manufacture of the medicines.

Conclusion: Cenvat credit was held admissible and the Revenue's appeal failed.

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