2014 (1) TMI 1923 - AT - Central Excise

Tribunal allows appeal on bottle breakage limit, citing precedent. Assessee prevails.

The Appellate Tribunal CESTAT DELHI ruled in favor of the assessee, allowing the appeal regarding breakage of bottles within the prescribed limit. The ... Waste/scrap - breakage of bottles, in the normal course of trade or not - HELD THAT:- Learned Counsel explains that breakage of bottles in the course of normal trade is within the breakage limit prescribed by the Board - Such aspect was considered by the Tribunal and resolved the dispute in favour of assessee. That was confirmed by the Hon’ble High Court of Calcutta in the case of PEPSICO INDIA HOLDINGS PVT. LTD. VERSUS COMMR. OF C. EX., KOLKATA-III [2008 (9) TMI 827 - CESTAT, KOLKATA]. There are nothing contrary on record to appreciate that the breakage claim was unreasonable - appeal allowed. The Appellate Tribunal CESTAT DELHI allowed the appeal in favor of the assessee regarding breakage of bottles within prescribed limit, citing a previous case involving Pepsico India Holdings Pvt. Ltd. vs. CCE, Kolkata-III. The Tribunal resolved the dispute in favor of the assessee as the breakage claim was found to be reasonable.