2017 (11) TMI 284

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....facturing process the glass bottles sometime break and as a result scrap in the shape of broken glass bottle is generated. She pointed out that in identical case for the earlier period vide Order-in-Appeal no.AT/375 & 376/M-II/2005 dated 18.07.2005, the Commissioner (Appeals) has dropped the demand in identical circumstances. She further pointed out that in numerous decisions of Commissioner (Appeals) some benefit has been allowed vide Order-in-Appeal nos.CD/812/M-II/2015 dated 08.12.2015, BC/186/SURAT-II/2011 dated 08.08.2011, 107/CE/MRT-II/2008 dated 25.09.2008, the same benefit has been allowed. She pointed that in all these decisions, reliance has been placed on the decision of Tribunal in Dhillon Kool Drinks & Beverages 2001 (130) ELT ....

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....y payable thereon being remitted. Provided that such waste may be destroyed by the manufacturer governed by Chapter VIIA after informing the proper officer in writing regarding the quantity of such waste and the date on which he proposes to destroy at least seven days in advance and after observing all such conditions as may be prescribed by the Collector of Central Excise by a general or special order with regard to the manner of disposal of such waste." After examining this provision, Hon'ble High Court came to the following conclusion:- 10. It is quite evident that sub-clause (a) of clause (5) of Rule 57F would require removal of waste which arises from processing of inputs (in respect of which MODVAT credit has ....