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2015 (4) TMI 1024 - AT - Central ExciseReversal of CENVAT Credit - Whether the appellant is required to reverse the credit in respect of the durable and returnable glass bottles and crates retained/ not returned by the buyer of the soft drinks - Held that:- On perusal of the issue before the learned Commissioner (Appeals) where the appellant is required to pay duty on the crates and glass bottles broken during the process of filing and packing of soft drinks or not whereas the learned Commissioner (Appeals) has decided the issue whether the respondent is required to reverse the credit in respect of durable and reuseable glass bottles and crates returned by the buyers of the soft drink. Learned Commissioner (Appeals) has erred in deciding the issue. Therefore, impugned order is set aside and I remand the matter to the adjudicating authority to decide the issue as prayed by the Revenue in their appeal. Accordingly, matter is remanded back - Decided in favour of assessee.
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