2004 (4) TMI 162

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....)]. - All these matters are being disposed off, after hearing both sides, by this common order, since the issue involved is same. 2.  The issue is Revenue contends that : (a)        Since CCE(A) has agreed with the finding of Assistant Commissioner that clearance of broken bottles from BSR for re-melting for manufacture of fresh bottles amounts to remo....

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....les may not be saleable/marketable. They are to be remade to be marketable. Therefore, not being marketable, being defective, they are not glass bottles as understood under Excise levy. Taking them from within the factory and remaking them will therefore not call for a fresh levy. The Central Board of Excise & Customs have, vide Order No. 263/45/89-CEX-8, dated 7-8-1989 held that rejected products....