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M/s Pepsico India Holding Pvt Ltd Versus Commissioner of Central Excise And Service Tax, Meerut-II

2015 (10) TMI 884 - CESTAT NEW DELHI

Denial of CENVAT Credit - manufacturer of aerated water, soda water and mineral water - Held that:- Appellant is manufacturer of aerated water not glass bottles and these glass bottles have been broken during the packing of the aerated water which is .....

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e hold that appellant is not entitled to pay duty on broken glass water. Consequently, impugned order is set aside. - Decided against Revenue. - Appeal No. E/2650/2006-EX (DB) - Dated:- 17-8-2015 - Ashok Jindal, Member (J) And B Ravichandran, Member .....

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le as input and availing Cenvat Credit thereon. During the packing of aerated water, some glass bottles got broken and same were cleared as scrap without payment of duty. 2. Revenue is of the view and these broken glass bottle are scrap and same is l .....

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rities confirmed the proposal made in the show cause notice and demanded duty along with interest and equivalent amount of penalty was also imposed. Aggrieved from the said order appellant is before us. 3. The Ld. Counsel for the appellant pleaded th .....

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order. 5. Heard the parties. Considered the submission. 6. In appellant's own case for the earlier period this Tribunal has observed as under: "The point of dispute in this case is as to whether the glass bottles which were used for filling/ .....

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, 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, s .....

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oods and the same are cleared as waste or scrap, an amount as specified in that sub-rule would be payable. During the period of dispute, there was no such provision, Moreover, the department in these cases, has demanded Central Excise Duty by treatin .....

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gment of the Tribunal in the case of Commissioner of C. EX., Delhi Vs. Dhilion Kool Drinks & Beverages Ltd, (supra) the civil appeal against which has been dismissed by the Apex Court vide judgment reported in 2002 (144) ELT A 210 SC and also jud .....

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