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M/s. Pepsico India Holdings (P) Ltd. Versus CCE- Meerut-II

Denial 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 .....

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dgment 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, PU .....

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Respondent : Shri M S Negi, DR ORDER Per: Rakesh Kumar: The appellants are manufacturers of Aerated Water. One of the inputs is glass bottles in respect of which input duty CENVAT Credit has been taken. Some glass bottles, during use get broken and the same are cleared as glass scrap. The department was of the view that the glass scrap in the form of broken glass bottles would attract Central Excise Duty. It is on this basis that the Joint Commissioner vide order-in-original dated 21/6/2005 con .....

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Narsimhan, Advocate, ld. Counsel for the appellant pleaded that the issue involved in this case has been decided in the favour of the appellant by series of judgments of the Tribunal in the case of CCE-Delhi Vs. Dhillon Kool Drinks & Beverages Ltd. reported in 2001 (130) ELT 475 (Tri-Del.), Hindustan Coca-Cola Beverages Pvt. Ltd. Vs. Commr. Of EX., Mumbai reported in 2003 (159) ELT 938 (Tri-Mumbai), Ponna Bottling Co. Ltd. Vs. Commissioner of Central Excise, PUNE-II reported in 2001 (134) E .....

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sustainable. 4. Shri M.S. Negi, ld. DR defended the impugned order by reiterating the findings of the Commissioner (appeals). He pleaded that glass waste is specifically covered by heading 7001.10 of the tariff and hence, is excisable and under CENVAT Credit Rules, final products means, the excisable goods manufactured or produced from inputs. He also pleaded that the Tribunal's judgment cited by ld. counsel for the appellant pertain to the period when CENVAT Credit Rules, were not there. 5 .....

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