Excise duty on breakage of empty softdirnks bottles

This query is : Resolved 

22 June 2011 Hello,
I wanted to know what would be the treatment of excise duty on the bottles(the ones which can be reused)which are broken during delivery?

24 June 2011 Value of bottles broken to be deducted from ammortised value of bottles and assessable value of subsequent removal to change. No excise refund is admissible since breaking of bottles took place on delivery.


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