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2015 (10) TMI 884 - AT - Central ExciseDenial of CENVAT Credit - manufacturer of aerated water, soda water and mineral water - Held that:- Appellant is manufacturer of aerated water not glass bottles and these glass bottles have been broken during the packing of the aerated water which is scrap generated during the manufacturing of final product i.e. aerated water. Therefore, we hold that appellant is not manufacturing broken glass bottles which is merely a scrap. Therefore relying on the appellant's own case for the earlier period we hold that appellant is not entitled to pay duty on broken glass water. Consequently, impugned order is set aside. - Decided against Revenue.
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