1998 (10) TMI 242

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....Advocate for the Appellant. Shri V.K. Suman, JDR, for the Respondent. [Order per : K.S. Venkataramani, Vice President]. -  The appeal is directed against the impugned order captioned above whereby the Collector has denied the Modvat credit on glass bottles used in the manufacture of edible preparations falling under Chapter 20, 21 and 33 of the Central Excise Tariff Act, 1985. The Co....

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....ch occurred during the transit from raw-material godown to the place where filling operations are carried out. This quantity was to be segregated for disallowance of Modvat credit. Penalty of Rs. 10,000/- was imposed on the Appellant. 2.  The Learned Counsel for the Appellant Shri A.R.Wani appearing along with Learned Counsel Ms. Rajani Divkar submitted that the Appellants have made it cle....

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.... the show-cause notice, the Appellant have explained on what stage the breakages of bottles occur. They have stated that breakages occurred in the production department where the operator lifts each bottle and place it on the machine for washing and cleaning. After washing and cleaning the bottles move on the conveyor belt to the filling and capping machine and at this stage some bottles are broke....