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2015 (7) TMI 1192 - AT - Central ExciseReversal of CENVAT credit - Rule 3(5) of the CCR, 2004 - used glass bottles and crates returned by the customers to the Respondent were removed to its sister unit under proper challans - Held that: - Since, no new bottles/plastic crates received in the factory of the Respondent were removed to its sister concern as such, the provisions of Rule 3(5) of the CCR, 2004 will not be applicable to such situation, inasmuch as the said provisions mandate payment of amount equal to Cenvat credit, in the eventuality, when the inputs or capital goods are removed as such from the factory - appeal dismissed - decided against Revenue.
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