2009 (12) TMI 385

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....ppellant. Shri Mahesh Rastogi, SDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is an Appeal against the order of the Commissioner (Appeals) No. 303-CE/MRT-II/2005 dated 16-12-2005 by which the order of the original Authority dated 6-10-2004 dropping the proceedings on the show-cause notice dated 22-12-2003 was set aside. 2. Heard both sides. 3. The Appellant is ....

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....e ambit of Cenvat Credit Rules and, therefore, there is no exemption on removal of waste and scrap during the period under demand. 4. Ld. Advocate for the Appellant submits that breakage of glass bottles occurred due to handling of the bottles during the process of cleaning, sanitation, filling of aerated waters in the bottles and in subsequent handling of the bottles. The breaking of the bottl....