2003 (12) TMI 458

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....Shilpa Sharma, Advocate, for the Respondent. [Order]. -  Heard both sides. 2. This is the department's appeal against the order-in-appeal passed by the Commissioner (Appeals). The brief facts are that the respondents M/s. Pepsico India Holdings Ltd. had, while preparing the mix of Pepsi for manufacture of the final product, "aerated water", noted that the mix so prepared was not....

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....y at the stage when the final product emerges. The challenge to this finding in the Revenue's appeal is on the ground that if such a refund claim is granted, it will be a bad precedent as there was no intimation to the Central Excise officer for disposal of such waste, which was necessary. It is also claimed that, the inputs were not wasted during the regular course of manufacture and the wastage ....