2011 (1) TMI 78

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....VEERAIYAN   These two appeals are filed by the department against a common Order-in-Appeal No.31-32/CE/APPL/LDH/REV/2009 dated 26.02.2009, which upheld two different orders of the original authority dropping the proceedings on show cause notices demanding duty of Rs.6,83,271/- for the period from April, 2007 to December, 2007 and Rs.3,85,023/- for the period from August, 2006 to March, 200....

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.... the arrangement in respect of crates in which the bottles are kept and sold. What is sold to the dealers and ultimately to the consumers are beverages. To say that the bottles and crates are sold is little farfetched. At any rate, it is not a case of the glass bottles and crates being removed as inputs as such . The recovery of amounts towards broken glass bottles cannot be treated as arising out....