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Parle Agro Pvt. Ltd. Versus Commissioner of Central Excise, Raigad

2015 (10) TMI 2265 - CESTAT MUMBAI

Reversal 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 Commission .....

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not sustainable. - Decided in favour of assessee. - APPEAL No. E/1323/05-Mum - Dated:- 17-8-2015 - Mr. P.K. Jain, Member (Technical) And Mr. S.S. Garg, Member (Judicial) Shri H.G. Dharmadhikari, Advocate : For the Petitioner Shri Ajay Kumar, Joint Commissioner (AR) : For the Respondent ORDER Per: P.K. Jain Brief facts of the case are that the appellant is engaged in the manufacture of aerated waters. During the period April 1994 to November 1996 they had sold empty glass bottles on commercial in .....

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he brand name of other companies received into the assessee s factory. As per the provisions of the then Rule 57F of the Central Excise Rules, the inputs on which credit has been taken could be used in relation to the manufacture of final product or may be removed after intimating to the Assistant Commissioner of Central Excise having jurisdiction over the factory for home consumption and all such removal of inputs for home consumption shall be made on payment of appropriate duty of excise levia .....

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ny a times the bottles are broken either in the market or during the manufacturing or remanufacturing process. Further, after certain time, the printing on the bottle becomes faint and the bottles also are scratched and such bottles are withdrawn by them from the market and sold as used or scrap bottles to traders. The main submission was that the inputs were not sold as it was received in the factory but were used number of times and due to frequent use they became redundant for reuse and were .....

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er using the bottles and when they became old and unusable, the same were sold. The learned counsel further emphasized that the Rule stipulates as such which would imply that the goods are without use. However, the bottles sold by them were used bottles and hence no cenvat credit is required to be reversed. The learned counsel also submitted copy of the order-in-original No. 8/Commr.(AH)/05 dated 27.1.2005 passed by the Commissioner on a similar issue. The learned counsel also submitted that sim .....

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know vs. Roll Tubes Ltd. reported in 2007 (215) ELT 426 (Tri.-Del.); (ii) CCE, Mumbai vs. Crompton Greaves Ltd. reported in 2004 (174) ELT 231 (Tri.-Mum.); (iii) Kirloskar Electric Co. Ltd. vs. CCE, Bangalore reported in 2002 (144) ELT 647 (Tri.-Bang.); (iv) Harsh International (Khaini) Pvt. Ltd. vs. CCE reported in 2012 (281) ELT 714 (Del.); (v) Madura Coats Ltd. vs. CCE, Tirunelveli reported in 2005 (190) ELT 450 (Tri.-Bang.); (vi) Cummins India Ltd. vs. CCE, Pune-III reported in 2007 (219) EL .....

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