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2015 (4) TMI 1024 - CESTAT NEW DELHI

2015 (4) TMI 1024 - CESTAT NEW DELHI - TMI - Reversal of CENVAT Credit - Whether the appellant is required to reverse the credit in respect of the durable and returnable glass bottles and crates retained/ not returned by the buyer of the soft drinks - Held that:- On perusal of the issue before the learned Commissioner (Appeals) where the appellant is required to pay duty on the crates and glass bottles broken during the process of filing and packing of soft drinks or not whereas the learned Comm .....

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ppeal No. 51027 of 2014- (SM) - FINAL ORDER NO. A/ 51437 /2015-(SM) - Dated:- 10-4-2015 - Shri Ashok Jindal, Member (Judicial) For the Petitioner : Shri R K Mishra, AR For the Respondent : Ms 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 t .....

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t which the party had gone in appeal before the Commissioner (Appeals). Whereas the Commissioner (Appeals) while passing the final order in the instant case has decided on the issue whether the appellant is required to reverse the credit in respect of the durable and returnable glass bottles and crates retained/ not returned by the buyer of the soft drinks. He also relied upon a case law in the case of CCE Ludhiana vs. M/s. Ludhiana Beverages Pvt. Ltd. [2009 (247) ELT 790 (Tri-Del). The issue th .....

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ates and appropriate the amount from the securities given by them. The bottles and crates are included in the term packing material and treated as input and Cenvat credit has been taken on these materials. Though they are included in the terms inputs these are normally meant for repeated use. The original authority held that the party has recovered the amount of ₹ 8,99,035/- during the period September, 2004 to December, 2004 on bottles received back and holding that there was sale of thes .....

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