2008 (3) TMI 596

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.... N.A. Sayed, J.D.R., for the Appellant. Shri J.F. Pochhkhanwalla, Sr. Advocate, for the Respondent. [Order per: A.K. Srivastava, Member (T)]. - This is the appeal filed by the Revenue. 2. Heard both the sides and perused the records. 3. The respondents (hereinafter referred to as assessee) are engaged in the manufacture of 'Empty Glass Bottles' falling under Chapter sub-he....

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....2003 (i) Empty plastic bags of Magadi Soda (imported). (ii) Paper waste of corrugated paper and grey board. 57 dt. 20-2-2003 (i) C.I. Casting Turning. (ii) Misc. Turning waste of Aluminium Bronze and C.I. Castings. 58 dt. 20-2-2003 Used/Burnt Lubricating Oil collected from different machines. 5. The Commissioner of Central Excise & Customs (Appeals) III. Mumbai, vide O....

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....vat credit on the various inputs used in the manufacture of final products and the following wastes are arising during the course of manufacture of glass bottles and moulds captively consumed in the manufacture of glass bottles : (i)      Small pieces of plastic film left out and damaged while shrunk wrapping of glass bottles; (ii)    Empty plastic bag....

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....e commercial invoices. Appeal filed by the assessee before the Tribunal against the said Order dated 22-10-2001 has been rejected vide Tribunal's Order No. A/438/08/C-I/EB dated 26-3-2008. Therefore, the Order-in-Appeal No. RJB/M-II1/387/2003 dated 22-8-2003 (i.e. the impugned Order in this case), which is contrary to the earlier Order-in-Appeal No. RJB/M-III/210/2001 dated 22-10-2001 (which has b....