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2013 (12) TMI 453 - AT - Central ExciseDuty demand under Rule 16 of the Central Excise Rules, 2002 on the used empty glass bottles and used plastic crates cleared by Pune Unit to other units of M/s. Hindustan Coca Cola Beverages Pvt. Ltd – Held that:- In respect of used glass bottles/ used plastic crates, no separate duty has been paid at the time of removal as these were part of liquid beverage being cleared by the appellants - Duty was paid by the original manufacturer of glass bottles/plastic crates and credit of the duty so paid has already been taken by some or other unit of appellant - no Cenvat Credit was taken at the time of receipt of used glass bottles/plastic crates – thus, amount to be paid at the time of clearance will be zero. The nature of goods is such identification with a particular unit is not practically possible - it is neither possible for the assessee nor the department to prove one way or the other - the used glass bottles/crates were cleared on reversal of Cenvat Credit by the Nashik Unit - availment of Cenvat Credit by Wada Unit cannot be denied on the grounds that Cenvat Credit was not required to be reversed at Nashik unit – Relying upon Commissioner of Central Excise, Chennai Vs. CEGAT [2005 (1) TMI 125 - HIGH COURT OF JUDICATURE AT MADRAS] - once duty paid inputs received, Modvat Credit cannot be denied on the grounds that such inputs were not liable for duty - If any action for wrong payment of duty is required to be taken, it should be at the place where the duty was paid - Demand set aside – Decided in favour of Assessee.
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