https://www.taxtmi.com/caselaws?id=350405 Scrap of broken glass bottles cleared by a manufacturer was held not liable to duty. The Tribunal distinguished Rule 57F(5), which treated waste arising from processing inputs as dutiable, from the Cenvat Credit Rules, which contain no equivalent deeming provision. Relying on Dhillon Kool Drinks & Beverages, affirmed by the apex court, it noted that scrap from broken bottles during filling and handling is neither generated in the course of manufacture of glass bottles nor a manufactured product. An earlier order in the assessee's own case had also remained unchallenged. On that basis, the scrap was not chargeable to duty and the appeal was allowed. en-us Fri, 27 Oct 2017 00:00:00 +0530 Tue, 28 Nov 2017 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350405 Scrap of broken glass bottles cleared by a manufacturer was held not liable to duty. The Tribunal distinguished Rule 57F(5), which treated waste arising from processing inputs as dutiable, from the Cenvat Credit Rules, which contain no equivalent deeming provision. Relying on Dhillon Kool Drinks & Beverages, affirmed by the apex court, it noted that scrap from broken bottles during filling and handling is neither generated in the course of manufacture of glass bottles nor a manufactured product. An earlier order in the assessee's own case had also remained unchallenged. On that basis, the scrap was not chargeable to duty and the appeal was allowed. Case-Laws Central Excise Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350405