https://www.taxtmi.com/caselaws?id=91390 Broken glass bottles arising as a normal incident of manufacturing P & P medicines can be treated as waste under Rule 57D of the Central Excise Rules, 1944, so the assessee's credit cannot be denied on that basis alone. The Tribunal followed the earlier precedent covering both the characterisation of broken bottles as waste and the absence of separate proof of breakage during manufacture, and held that the Revenue had not shown any reason to displace that ratio. The assessee was therefore entitled to the Rule 57D benefit and the Revenue's challenge failed. en-us Tue, 20 Apr 1999 00:00:00 +0530 Mon, 17 Oct 2011 16:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91390 Broken glass bottles arising as a normal incident of manufacturing P & P medicines can be treated as waste under Rule 57D of the Central Excise Rules, 1944, so the assessee's credit cannot be denied on that basis alone. The Tribunal followed the earlier precedent covering both the characterisation of broken bottles as waste and the absence of separate proof of breakage during manufacture, and held that the Revenue had not shown any reason to displace that ratio. The assessee was therefore entitled to the Rule 57D benefit and the Revenue's challenge failed. Case-Laws Central Excise Tue, 20 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91390