https://www.taxtmi.com/caselaws?id=275793 The Tribunal allowed the appeal by M/s. Punjab Beverages Pvt. Limited, setting aside the duty demand of &8377;69,432.60 for unaccounted crown corks used in manufacturing Aerated Water. The Tribunal found the demand unsustainable due to the lack of inquiry into other manufacturing materials, absence of findings on reported wastage normality, and the assumption of Aerated Water production solely based on damaged crown corks. It clarified that Rule 57-1 of the Central Excise Rules applied only to Modvat Credit issues, not duty on final products, emphasizing the unreasonable nature of the demand solely based on reported waste crown corks. en-us Fri, 10 Nov 1995 00:00:00 +0530 Wed, 17 Oct 2018 12:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275793 The Tribunal allowed the appeal by M/s. Punjab Beverages Pvt. Limited, setting aside the duty demand of &8377;69,432.60 for unaccounted crown corks used in manufacturing Aerated Water. The Tribunal found the demand unsustainable due to the lack of inquiry into other manufacturing materials, absence of findings on reported wastage normality, and the assumption of Aerated Water production solely based on damaged crown corks. It clarified that Rule 57-1 of the Central Excise Rules applied only to Modvat Credit issues, not duty on final products, emphasizing the unreasonable nature of the demand solely based on reported waste crown corks. Case-Laws Central Excise Fri, 10 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275793