that the Manufacturing Concern shall take sufficient precautions to powder/mutilate defective biscuits/packaging stationery before disposal. The sale proceeds of the scrap so disposed
I.T.C. Ltd. vs Commissioner Of Central Excise on 4 September, 1998
Equivalent citations
Delhi Bench of CEGAT in the case of R.T. Packaging Ltd. v. Collector of Central Excise, New Delhi vide para 4. In view ... transporter, the Modvat credit cannot be disallowed as it is a remediable defect and cannot be made the basis for denying the credit. So, also
that would result in friction which would in turn result in defects and also would be potential points for corrosion. The interleaving paper also serves ... such kraft paper is used for interleaving, the final products cannot be defect free. The assessee therefore claimed that the interleaving paper is an input
that the respondent had availed Modvat
credit of inputs that were inherently defective and were
neither used nor usable `in or in relation ... admission to the
extent that it had received the float glass in packaged
form and on the opening of the wooden boxes, certain
float glasses
Products Ltd, holding Central Excise Registration and are engaged in manufacturing of packaging material falling under Chapter 39 and other final products, falling under Chapters ... adhesives, inks, paper, aluminium foils, hot melts, specialty coatings etc. Laminated flexible packaging materials are supplied in the form of pouches, rolls cut to specific
agreement that the appellant will purchase and use edible and packaging material only from suppliers approved by BBLIL and that reasons for change ... will be processed by the representatives of BBLIL. In case of any defect/rejection the said quantity will be destroyed under the supervision of BBLIL
Traders had got corrugated boxes manufactured from M/s Popular
Packaging, which is a concern registered under the Central Excise on job work
basis ... also shown that payment of job work to M/s Popular Packaging was
made through cheques. Ever? copies of bills and cheques were submitted before
agreement that the appellant will purchase and use edible and packaging material only from suppliers approved by BBLIL and that reasons for change ... will be processed by the representatives of BBLIL. In case of any defect/rejection the said quantity will be destroyed under the supervision of BBLIL
M/S.Bharti Airtel Ltd. vs The Commissioner Of Central Excise on 26 August, 2014
