{"id":53836,"date":"2002-11-08T00:00:00","date_gmt":"2002-11-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-c-ex-and-cus-vs-white-en-all-products-on-8-november-2002"},"modified":"2018-04-06T14:19:33","modified_gmt":"2018-04-06T08:49:33","slug":"commissioner-of-c-ex-and-cus-vs-white-en-all-products-on-8-november-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-c-ex-and-cus-vs-white-en-all-products-on-8-november-2002","title":{"rendered":"Commissioner Of C. Ex. And Cus. vs White-En-All Products on 8 November, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Commissioner Of C. Ex. And Cus. vs White-En-All Products on 8 November, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 (160) ELT 571 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: J T J.H.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>J.H. Joglekar, Member(T)<\/p>\n<p>This is a Revenue appeal challenging the Commissioner (Appeals) order that credit on inputs used in the bottles which get broken during the manufacturing of the final product was not required to be reversed. Such breakage had occurred during the period August, 1992 to February, 1993. The appeal from the Revenue is on the ground that at a material time the credit taken by the assessee on such inputs which were not used in the process of manufacture of the final product was not permissible under the rules. The relevant portion of the appeal memorandum reads as under :-<\/p>\n<p>&#8220;During the material time i.e. 1992-93 the provisions of Rule 57D(1) were as under :-\n<\/p>\n<p> credit of specified duty allowed in respect of any inputs shall not be denied or varied on the ground that part of the inputs is contained in any waste, refuse, or by-product arising during the manufacture of the final product, whether or not such waste, refuse or by-product is exempt from the whole of the duty of excise leviable thereon or is chargeable to nil rate of duty or is not specified as a final product under Rule 57A.&#8221;\n<\/p>\n<p>However, the provisions of Rule 57D(1) were amended with effect from 2-11-93 vide Notification No. 8\/93-C.E. (N.T.), dated 2-11-93 which are as under :-\n<\/p>\n<p> &#8220;credit of specified duty allowed in respect of any inputs shall not be<br \/>\ndenied or varied on the ground that part of the inputs is contained in any<br \/>\nwaste, refuse or by-product arising during the manufacture of the final<br \/>\nproduct, or that the inputs have become waste in or in relation to the manufacture of the final product whether or not such waste, refuse or by-product<br \/>\nis exempt from the whole of the duty of excise leviable thereon or is charge<br \/>\nable to nil rate of duty or is not specified as a final product under Rule<br \/>\n57A.&#8221;\n<\/p>\n<p>2. The phrase &#8220;inputs had become waste&#8221; refers to the situation whether inputs in their entity are lost. The bottles being broken is the waste which was covered under the sub-rule before and after the amendment also. Therefore, there is no substance in the Revenue claim that such allowance was not available before the amendment of the Rule.\n<\/p>\n<p>3.   The appeal lacks substance and is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Commissioner Of C. Ex. And Cus. vs White-En-All Products on 8 November, 2002 Equivalent citations: 2003 (160) ELT 571 Tri Mumbai Bench: J T J.H. ORDER J.H. Joglekar, Member(T) This is a Revenue appeal challenging the Commissioner (Appeals) order that credit on inputs used in the bottles which [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-53836","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of C. Ex. 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