2016 (11) TMI 269

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....ant Ms. Anjali Hirawat, Advocate for the respondent ORDER This appeal is directed against Order-in- Appeal No.  AT/375 & 376/M-II/2005 dated  10.08.2005. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the reversal/demand of duty on the glass bottles which are broken during the filling of aerated bottles.  The respondent ha....

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....s which were utilised and scrap got generated.  He would rely upon the decision of the Tribunal in Nestle (I) Ltd. 2003 (152) ELT 347 and submits that similar issue arose before the Tribunal and it was held that scrap and waste arising out of the broken bottles jars at the time of filling are liable to tax under chapter heading 70.01.  Ld. counsel would draw our attention to final order ....