Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1923 - AT - Central ExciseWaste/scrap - breakage of bottles, in the normal course of trade or not - HELD THAT:- Learned Counsel explains that breakage of bottles in the course of normal trade is within the breakage limit prescribed by the Board - Such aspect was considered by the Tribunal and resolved the dispute in favour of assessee. That was confirmed by the Hon’ble High Court of Calcutta in the case of PEPSICO INDIA HOLDINGS PVT. LTD. VERSUS COMMR. OF C. EX., KOLKATA-III [2008 (9) TMI 827 - CESTAT, KOLKATA]. There are nothing contrary on record to appreciate that the breakage claim was unreasonable - appeal allowed.
|