Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 284 - AT - Central ExciseRemoval of waste and scrap generated on breakage of glass bottle - levy of tax - Held that: - reliance placed in the case of Dhillon Kool Drinks & Beverages [2001 (5) TMI 942 - SUPREME COURT], where it was held that the waste and scrap arising out of the broken bottles through the process of filling, handling etc. was neither generated during the course of manufacture of glass bottles nor it could be considered as a manufactured product - appeal allowed - decided in favor of appellant.
|