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2011 (7) TMI 413 - HC - Central ExciseSale of broken or unusable glass bottles - demand of duty of excise - It was submitted that it was not disputed that the appellant had availed of MODVAT credit on glass bottles which were used by it to fill and market thereafter aerated water; being the final product. - Held that:- The argument that the appellant was not the manufacturer of glass bottles did not arise since, the appellant had availed of MODVAT credit by treating the glass bottles as inputs. The expression used in rule 57F(5) was 'processing of inputs', which covered the fact situation obtaining in the instant case and, therefore, any waste as a consequence of the same could be removed only on payment of duty. - In view of the decision of the Karnataka High Court in the case of Associated Cement Ltd. (2007 -TMI - 33318 - KARNATAKA HIGH COURT) decided against the assessee.
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