2015 (10) TMI 1133

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.... Shri B L Narsimhan, Adv. For the Respondent : Shri M S Negi, DR ORDER Per: Rakesh Kumar: The appellants are manufacturers of Aerated Water. One of the inputs is glass bottles in respect of which input duty CENVAT Credit has been taken. Some glass bottles, during use get broken and the same are cleared as glass scrap. The department was of the view that the glass scrap in the form of b....

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....s of judgments of the Tribunal in the case of CCE-Delhi Vs. Dhillon Kool Drinks & Beverages Ltd. reported in 2001 (130) ELT 475 (Tri-Del.), Hindustan Coca-Cola Beverages Pvt. Ltd. Vs. Commr. Of EX., Mumbai reported in 2003 (159) ELT 938 (Tri-Mumbai), Ponna Bottling Co. Ltd. Vs. Commissioner of Central Excise, PUNE-II reported in 2001 (134) ELT 445 (Tri-Mumbai), Charminar Bottling Co. (P) Ltd. Vs. ....

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.... pleaded that the Tribunal's judgment cited by ld. counsel for the appellant pertain to the period when CENVAT Credit Rules, were not there. 5. We have considered the submissions from both the sides and perused the records. 6. 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 o....

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....e period of dispute, there was no such provision. 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 ld. 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 Tri....