2007 (12) TMI 79

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....d by the Commissioner (Appeals). The Commissioner (Appeals) has held as under   " I have carefully examined the case records including the appellants sub-missions made in writing and at the time of personal hearing and observe that the main issue involved is this that the appellant did not discharge the duty liability in respect of aerated water bottles which had been destroyed/broken during....

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....sed the Cenvat credit involved on inputs in such finished goods. It is also submitted by the revenue that Board Circular dated 17-9-1975 pertains to the period when Modvat credit/Cenvat facilities were not there. 2. I find that there is no dispute that the finished goods were destroyed during manufacture and as per Board Circular dated 17-9-95, 0.5% breakage is condonable. For ready reference; th....