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TMI Blog2015 (10) TMI 1798X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Shri J.P. Kaushik, Advocate, for the Respondent. ORDER Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. The respondent is engaged in the manufacture of aerated waters for which purpose he uses crates and glass bottles. He is availing the Cenvat credit of duty on the new glass bottles and crates, which are being used for the cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand raised against them on the said ground was confirmed by the original Adjudicating Authority. 5. However, on appeal, Commissioner (Appeals) observed that the provisions of Rule 3(4) do not apply to the old and used glass bottles/crates as no credit was ever taken by the assessee on the said returned goods. The said rule requires reversal of credit only when the inputs, on which an asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ire situation, at that point of time, became a clean slate. 7. 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. As such, we find no merits in the Revenue's stand and reject the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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