https://www.taxtmi.com/caselaws?id=85790 Broken glass bottles generated during the filling and packing of medicines were treated as manufacturing waste because packing was part of the manufacturing process until the goods were packed in the container required by the statutory regime. On that footing, the waste arose in the course of manufacture and fell within Rule 57D of the Central Excise Rules, 1944. A reference to the High Court under Section 35G was also not considered necessary, as no contrary authority or persuasive alternative view was shown to support it. en-us Fri, 13 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 12:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85790 Broken glass bottles generated during the filling and packing of medicines were treated as manufacturing waste because packing was part of the manufacturing process until the goods were packed in the container required by the statutory regime. On that footing, the waste arose in the course of manufacture and fell within Rule 57D of the Central Excise Rules, 1944. A reference to the High Court under Section 35G was also not considered necessary, as no contrary authority or persuasive alternative view was shown to support it. Case-Laws Central Excise Fri, 13 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85790