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2015 (10) TMI 884 - CESTAT NEW DELHI

2015 (10) TMI 884 - CESTAT NEW DELHI - TMI - Denial of CENVAT Credit - manufacturer of aerated water, soda water and mineral water - Held that:- Appellant is manufacturer of aerated water not glass bottles and these glass bottles have been broken during the packing of the aerated water which is scrap 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 .....

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e aerated water appellant procured glass bottle as input and availing Cenvat Credit thereon. During the packing of aerated water, some glass bottles got broken and same were cleared as scrap without payment of duty. 2. Revenue is of the view and these broken glass bottle are scrap and same is liable to pay duty thereon. Therefore, impugned proceedings were initiated against the appellant for the period October 2002 to June 2005 to demand duty on the value of broken glass bottles cleared by them .....

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. AR reiterated the findings of the impugned order. 5. Heard the parties. Considered the submission. 6. In appellant's own case for the earlier period this Tribunal has observed as under: "The point of dispute in this case is as to whether the glass bottles which were used for filling/packing of the aerated waters and which in course of manufacture of aerated waters were broken, and were cleared as glass scrap are excisable. The department's contention is that since, CENVAT Credit h .....

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