Manufacturing process deemed non-dutiable for broken glass bottles under CEGAT ruling.

The Appellate Tribunal CEGAT, New Delhi upheld the decision that glass bottles broken during the manufacturing process are not dutiable as manufactured products, based on a previous Tribunal ruling and supported by the Commissioner of Central Excise (Appeals).

---

---

The Appellate Tribunal CEGAT, New Delhi rejected the appeal filed by the Revenue as glass bottles broken during manufacturing process are not dutiable as manufactured products, following a previous Tribunal decision in Appeal No. E/2460/98-D. The order passed by the Commissioner of Central Excise (Appeals) also supported this view.

---