https://www.taxtmi.com/caselaws?id=265858 The Tribunal held that glass scrap in the form of broken glass bottles, cleared after breakage and previously used for filling aerated waters, did not attract Central Excise Duty during the disputed period. The absence of provisions in the CENVAT Credit Rules requiring payment for waste or scrap when cleared supported this decision. Previous Tribunal judgments, including those referencing similar cases involving glass scrap from broken bottles, further reinforced the non-excisability of the glass waste. Consequently, the department's demand for duty on the glass waste was deemed unsustainable, leading to the appeal being allowed in favor of the appellant. en-us Thu, 16 Apr 2015 00:00:00 +0530 Thu, 09 Feb 2017 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265858 The Tribunal held that glass scrap in the form of broken glass bottles, cleared after breakage and previously used for filling aerated waters, did not attract Central Excise Duty during the disputed period. The absence of provisions in the CENVAT Credit Rules requiring payment for waste or scrap when cleared supported this decision. Previous Tribunal judgments, including those referencing similar cases involving glass scrap from broken bottles, further reinforced the non-excisability of the glass waste. Consequently, the department's demand for duty on the glass waste was deemed unsustainable, leading to the appeal being allowed in favor of the appellant. Case-Laws Central Excise Thu, 16 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265858