https://www.taxtmi.com/caselaws?id=96492 Broken glass bottles arising during the filling and loading of aerated water were not a new excisable product, because the bottles were duty-paid inputs received by the appellant, were not manufactured by it, and no distinct manufactured item emerged from their breakage. The view that waste or scrap may be excisable was held inapplicable on these facts, and the later Calcutta High Court approach that broken glass, cullets or bhagars in such circumstances are neither manufactured goods nor a by-product was preferred. Authorities cited by the Revenue were distinguished as fact-specific and concerned with Modvat treatment of waste under the relevant rules. en-us Tue, 02 Nov 1999 00:00:00 +0530 Mon, 02 Jan 2012 16:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96492 Broken glass bottles arising during the filling and loading of aerated water were not a new excisable product, because the bottles were duty-paid inputs received by the appellant, were not manufactured by it, and no distinct manufactured item emerged from their breakage. The view that waste or scrap may be excisable was held inapplicable on these facts, and the later Calcutta High Court approach that broken glass, cullets or bhagars in such circumstances are neither manufactured goods nor a by-product was preferred. Authorities cited by the Revenue were distinguished as fact-specific and concerned with Modvat treatment of waste under the relevant rules. Case-Laws Central Excise Tue, 02 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96492