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2015 (10) TMI 1133 - AT - Central ExciseDenial of CENVAT Credit - whether the glass bottles which were used for filling/packing of the aerated waters and which in course of manufacture of aerated waters were broken, and were cleared as glass scrap are excisable - Held that:- Since, CENVAT Credit had been taken in respect of the glass bottles, at the time of clearance of glass scrap, duty would be payable. However, we find that during the period of dispute there was no provision in the CENVAT Credit Rules, 2001/2002 providing that when CENVAT Credit availed inputs are cleared as waste, some amount in respect of the same is required to be paid - During the period of dispute, there was no such provision. Moreover, the department in these cases, has demanded Central Excise Duty by treating glass waste as manufactured product and this issue has been examined in the Tribunal's judgment cited by the ld. Counsel for the appellant on the basis of the section 2 (d) of the Central Excise, Act, 1944. In view of this, we hold that the judgment of the Tribunal in the case of Commissioner of C. EX., Delhi Vs. Dhillon Kool Drinks & Beverages Ltd. (2000 (9) TMI 550 - CEGAT, NEW DELHI) the civil appeal against which has been dismissed by the Apex Court vide judgment reported in [2001 (5) TMI 942 - SUPREME COURT] and also judgments of Tribunal in the cases of Hindustan Coca-Cola Beverages Pvt. Ltd. Vs. Commr. Of EX., Mumbai reported in [2003 (6) TMI 346 - CESTAT, MUMBAI], Ponna Bottling Co. Ltd. Vs. Commissioner of Central Excise, PUNE-II reported in [2001 (6) TMI 390 - CEGAT, MUMBAI], Charminar Bottling Co. (P) Ltd. Vs. Commissioner of C. EX., Hyderabad reported in [1999 (11) TMI 538 - CEGAT, NEW DELHI], would be applicable to the facts of this case. - impugned order is, therefore, not sustainable - Decided in favour of assessee.
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