2002 (11) TMI 692

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....evenue appeal challenging the Commissioner (Appeals) order that credit on inputs used in the bottles which get broken during the manufacturing of the final product was not required to be reversed. Such breakage had occurred during the period August, 1992 to February, 1993. The appeal from the Revenue is on the ground that at a material time the credit taken by the assessee on such inputs which wer....

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...., dated 2-11-93 which are as under :- "credit of specified duty allowed in respect of any inputs shall not be denied or varied on the ground that part of the inputs is contained in any waste, refuse or by-product arising during the manufacture of the final product, or that the inputs have become waste in or in relation to the manufacture of the final product whether or not such waste, refuse or b....