https://www.taxtmi.com/caselaws?id=45310 Molten and broken glass cleared during the manufacturing process were held to fall within Item 23A of the First Schedule to the Central Excises and Salt Act, 1944. The Supreme Court construed the expression "other glass" broadly and found that these materials arose at the final stage of manufacture, were commercially saleable, and had utility in glass production. They were therefore not mere waste or rubbish. The earlier ruling on aluminium dross and skimmings was distinguished because that case concerned waste thrown up in manufacture rather than marketable glass products. The assessee's contention failed, and the materials were treated as excisable goods liable to duty. en-us Tue, 26 Oct 1999 00:00:00 +0530 Fri, 09 Jul 2010 17:28:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45310 Molten and broken glass cleared during the manufacturing process were held to fall within Item 23A of the First Schedule to the Central Excises and Salt Act, 1944. The Supreme Court construed the expression "other glass" broadly and found that these materials arose at the final stage of manufacture, were commercially saleable, and had utility in glass production. They were therefore not mere waste or rubbish. The earlier ruling on aluminium dross and skimmings was distinguished because that case concerned waste thrown up in manufacture rather than marketable glass products. The assessee's contention failed, and the materials were treated as excisable goods liable to duty. Case-Laws Central Excise Tue, 26 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45310