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TMI Blog2015 (4) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... Sukriti Das, Advocate ORDER Per Ashok Jindal : The Adjudicating authority vide OIO No. 78/CE/ADC/AKR/2012 dated 28.12.2012 had discussed the issue of reversing of an amount equal to the Cenvat Credit on the sale of scrap of glass bottles. During the period 2006-2007 to January- 2011, the party had cleared the broken glass bottles collectively valued at Rs. 79,32,529/- without payment of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of CCE Ludhiana vs. M/s. Ludhiana Beverages Pvt. Ltd. [2009 (247) ELT 790 (Tri-Del). The issue therein was that "The party is a manufacturer of Beverages and they are removing the same in glass bottles which in turn are kept in crates and dispatched to the dealers. There is an arrangement for return of empty bottles along with crates. The respondent have taken certain deposits to ensu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Commissioner (Appeals) dropped the proceedings." In this case, Board's Circular No. 697/13/2003-CX., dated 27-2-2003 has also be relied upon by the Hon'ble CESTAT which is only dealing with the valuation of the goods and not with the reversal of Cenvat Credit on the scrap of glass bottles on which the credit has been taken as inputs. The Board's Circular No. 643/34/2002-CX dated 1.7.2002 deals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r not whereas the learned Commissioner (Appeals) has decided the issue whether the respondent is required to reverse the credit in respect of durable and reuseable glass bottles and crates returned by the buyers of the soft drink. Learned Commissioner (Appeals) has erred in deciding the issue. Therefore, impugned order is set aside and I remand the matter to the adjudicating authority to decide th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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