https://www.taxtmi.com/caselaws?id=105705 Glass scrap arising from bottles broken during the filling process was treated as potentially excisable because a commodity emerging in the course of manufacture may attract duty even if it was not the assessee's intended product. The interim view rejected the argument that the scrap was not manufactured merely because the business activity was beverage production rather than bottle production. On that prima facie basis, waiver of pre-deposit was refused and the appellant was directed to deposit the full duty demand. en-us Sat, 24 Aug 2002 00:00:00 +0530 Wed, 07 Mar 2012 12:16:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105705 Glass scrap arising from bottles broken during the filling process was treated as potentially excisable because a commodity emerging in the course of manufacture may attract duty even if it was not the assessee's intended product. The interim view rejected the argument that the scrap was not manufactured merely because the business activity was beverage production rather than bottle production. On that prima facie basis, waiver of pre-deposit was refused and the appellant was directed to deposit the full duty demand. Case-Laws Central Excise Sat, 24 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105705