1996 (5) TMI 184 - AT - Central Excise

Summary

The appeals involved a dispute regarding the availment of Modvat credit for broken glass bottles used in manufacturing P.P. Medicines. The Appellate Tribunal upheld the decision allowing the Modvat credit, stating that the breakage occurred during the manufacturing process and was eligible for credit under Rule 57D of the Central Excise Rules. The appeals from the Department were rejected.