Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (3) TMI 258 - AT - Central ExciseRemission under Rule 21 of Central Excise Rules, 2002 - Liability on broken bottles - assessee had enjoyed CENVAT credit in the past - Held that:- When Rule 21 of Central Excise Rules, 2002 is read that deals with the cleared goods. Bottles in this case are used as packing commodity but not cleared as such. The bottles were used as a filler of the aerated water. When the contents were cleared those were liable to duty and that has suffered duty. At the time of clearance, the duty having been suffered on the aerated water it cannot be conceived that Rule 21 is applicable to the bottles which were not cleared but were cleared as container containing the contents. The appellant's claim is also that it is governed by the Circular. All the conditions of the circular are satisfied by the appellant. Its loss of glass bottles are within the permissible limit of 0.5% and from to time the losses were recorded in the statutory record and known to the department. Therefore, following the decision of the Hon'ble High Court of Allahabad in the case of Hindustan Coca-Cola Beverages Pvt. Ltd. Vs. Union of India [2013 (4) TMI 83 - ALLAHABAD HIGH] also the circular, the appeal is allowed in favour of assessee
|