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2015 (10) TMI 1798 - CESTAT NEW DELHIDenial of CENVAT Credit - removal of crates and bottles - Held that:- Admittedly, the credit availed by the respondent on receipt of the new bottles was utilized by them, by using the said inputs, for payment of duty on their final product. The bottles and crates, were not removed as such, at that point of time and stand utilized by the respondent, thus satisfying the provisions of Cenvat credit Rules. The entire situation, at that point of time, became a clean slate. - On subsequent receipt of old used crates, no credit was availed and as such the question of reversing any credit does not arise. The Appellant Authority has rightly held that the provisions of Rule 3(4) of Cenvat Credit Rules are not applicable in the present case. - Decided against Revenue.
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