TMI Blog1999 (2) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal from Revenue was argued by Shri K.L. Ramteke. The Respondents were represented by Shri Ranjeet Seetharam, Advocate. 2. The assessees manufactured medicaments using glass bottles as an input. During a study, the Jurisdictional officers observed that there was a substantial difference between the empty bottles received and the bottles used or in balance. A similar objection had already be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). The Commissioner cited the Tribunal Judgment in the case of Collector of Central Excise v. Eros Pharma (P) Ltd. in which it was held that glass bottles broken during packaging of finished products were used during the manufacture and as such the credit taken thereupon could not be reversed. He upheld the lower order resulting in the present appeal being filed by the Revenue. 3. Shri K.L. Ramt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well as the quality of the bottles. Therefore it is necessary to make an all industrial assessment. The Assistant Collector has cited at the average rate of 4% and has observed that in the present case the breakage percentage was well below that of the industry average. Therefore it is clear that the breakage claimed by the assessees was not abnormal. In such a situation no assessee can be put to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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