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2015 (10) TMI 2265 - AT - Central ExciseReversal of CENVAT Credit - Clearance of empty glass bottles on commercial invoices - Held that:- Observation of the original authority that the bottles were unused is without any supporting evidence and we also observe that in the findings itself the original authority has mentioned the explanation of the appellant that the glass bottles were old, unusable or broken or brand name was scratched etc. Thus the finding of the original authority is without any basis. We also find that the Commissioner (Appeals) in his findings has only stated that the bottles were not unusable. Whatever the reason may be, there are no evidences that the bottles sold were unused bottles and in our view, the criteria prescribed under Rule 57F(1) is satisfied i.e. the inputs have been used in the manufacture of final products. Since the bottles have been used in the manufacture of final products, we do not find any reason to demand the cenvat credit availed on such glass bottles. In the result, the demand is not sustainable. - Decided in favour of assessee.
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