https://www.taxtmi.com/caselaws?id=52854 The Appellate Tribunal CESTAT, Mumbai, ruled in favor of the respondent manufacturer in a dispute regarding the clearance of broken bottles for re-melting into fresh bottles. The Tribunal held that the process of remaking defective bottles into marketable ones did not attract a fresh levy of duty, supporting the manufacturer's claim for exemption benefits under specific notifications. The Tribunal referenced a Central Board of Excise & Customs order and the findings of the ld. C.C.E. (Appeals) to dismiss the Revenue's appeals and dispose of cross objections in the same order. en-us Thu, 08 Apr 2004 00:00:00 +0530 Fri, 08 Oct 2010 11:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52854 The Appellate Tribunal CESTAT, Mumbai, ruled in favor of the respondent manufacturer in a dispute regarding the clearance of broken bottles for re-melting into fresh bottles. The Tribunal held that the process of remaking defective bottles into marketable ones did not attract a fresh levy of duty, supporting the manufacturer's claim for exemption benefits under specific notifications. The Tribunal referenced a Central Board of Excise & Customs order and the findings of the ld. C.C.E. (Appeals) to dismiss the Revenue's appeals and dispose of cross objections in the same order. Case-Laws Central Excise Thu, 08 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52854