TMI Blog2015 (10) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... rap 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. - Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken glass bottles cleared by them without payment of duty. Both the lower authorities confirmed the proposal made in the show cause notice and demanded duty along with interest and equivalent amount of penalty was also imposed. Aggrieved from the said order appellant is before us. 3. The Ld. Counsel for the appellant pleaded that in their own case for the earlier period vide order no. 51702/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispute there was no provision in the CENVAT Credit Rules, 2001/2002 providing that when CENVAT Credit availed inputs are cleared as waste, some amount in respect of the same is required to be paid. It is only sometime in 2005 that Rule 3 (5) was introduced in CENVAT Credit Rules, 2004 specifically, providing that when CENVAT Credit has been taken in respect of certain inputs or capital goods and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd. Vs. Commr, Of EX., Mumbai reported in 2003 (159) ELT 938 (Tri-Mumbai, Ponna Bottling Co. Ltd. Vs. Commissioner of Central Excise, PUNE-II reported in 2001 (134) ELT 445 (Tri-Mumbai), Charminar Bottling Co. (P) Ltd. Vs. Commissioner of C. EX., Hyderabad reported in 2001 (134) ELT 179 (Tri-Del.), would be applicable to the facts of this case. The impugned order is, therefore, not sustaina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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