1996 (9) TMI 259

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....ate, for the Respondents. [Order]. - Invoking the provisions of Section 35G of the Central Excises and Salt Act, 1944, the Revenue has sought reference to the High Court on the issues as per the questions formulated by them, pleading them to have arisen out of the Order Nos. 1615-16/96-WZB, dated 20-5-1996 of this Bench in Appeal Nos. E/140/92 & E/180/92 filed by the Collector of Central Exc....

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....f filling of medicines can be treated as manufacturing waste and as such Rule 57D of the Central Excise Rules, 1944 is applicable. The waste arises during the packing of medicines and as such actual bottles used for packing medicines form the part of output for final product only. The credit availed on the bottles which are not used in packing medicines and break during the filling of medicines ne....

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.... in P & P Medicines extend upto filling of the medicine in the bottles and hence, Rule 57D has been correctly followed and no question of law requiring determination by the High Court arises. 6. The basic issue is to what extent, the manufacturing activity for the P & P Medicines could be taken to have extended. 7. Production of medicaments is also regulated by a specific statute a....