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2012 (6) TMI 746 - CESTAT BANGALOREDuty demand - Whether the respondent should be asked to pay duty of excise on carton waste, crown waste, glass scrap, crate scrap, pet-bottle scrap, PVC cans and plastic crowns which were cleared by them under commercial invoices without payment of duty during the period from April, 1997 to November, 2001 - Held that:- Adjudicating authority examined the very excisability of the above materials and held in favour of the assessee by relying on the Hon’ble Supreme Court’s decision in CCE vs. West Coast Industrial Gases Ltd. [2003 (4) TMI 110 - SUPREME COURT OF INDIA] wherein it was held that no duty was payable on used/waste containers cleared from factory by a manufacturer after availing MODVAT/CENVAT credit. In the present appeal, the appellant has not stated any reason why the Hon’ble Supreme Court’s decision is not applicable to the facts of the present case. The Tribunal’s decision in the case of Nestle (I) Ltd. (2002 (11) TMI 424 - CEGAT, NEW DELHI) cited by the Superintendent(AR) is of no support to the appellant inasmuch as, in that case, it was not in dispute that Rule 57F(18)(a) was applicable. In the instant case, this Rule was not invoked in the show-cause notices and hence the assessee did not have any occasion to consider the applicability of the rule - Decided against Revenue.
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