2015 (10) TMI 884

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.... For the Respondent : Shri Pramod Kumar, DR ORDER Per Ashok Jindal The applicant is manufacturer of aerated water, soda water and mineral water. For packing of the aerated water appellant procured glass bottle as input and availing Cenvat Credit thereon. During the packing of aerated water, some glass bottles got broken and same were cleared as scrap without payment of duty. 2. Revenu....

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.... findings of the impugned order. 5. Heard the parties. Considered the submission. 6. In appellant's own case for the earlier period this Tribunal has observed as under: "The point of dispute in this case is as to whether the glass bottles which were used for filling/packing of the aerated waters and which in course of manufacture of aerated waters were broken, and were cleared a....

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...., Moreover, the department in these cases, has demanded Central Excise Duty by treating glass waste as manufactured product and this issue has been examined in the Tribunal's judgment cited by the Id. Counsel for the appellant on the basis of the section 2 (d) of the Central Excise, Act, 1944, In view of this, we hold that the judgment of the Tribunal in the case of Commissioner of C. EX., Del....