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2016 (3) TMI 258 - CESTAT CHENNAI

2016 (3) TMI 258 - CESTAT CHENNAI - TMI - Remission under Rule 21 of Central Excise Rules, 2002 - Liability on broken bottles - assessee had enjoyed CENVAT credit in the past - Held that:- When Rule 21 of Central Excise Rules, 2002 is read that deals with the cleared goods. Bottles in this case are used as packing commodity but not cleared as such. The bottles were used as a filler of the aerated water. When the contents were cleared those were liable to duty and that has suffered duty. At the t .....

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rtment. Therefore, following the decision of the Hon'ble High Court of Allahabad in the case of Hindustan Coca-Cola Beverages Pvt. Ltd. Vs. Union of India [2013 (4) TMI 83 - ALLAHABAD HIGH] also the circular, the appeal is allowed in favour of assessee - Appeal No. E/40136/2014 - Dated:- 7-10-2015 - D N Panda, Member (J) For the Appellant : Mr Sai Prashanth, Advocate For the Respondent : Mr B Balamurugan, AC (AR) ORDER Per D N Panda Department has disputed that the broken bottles shall be liable .....

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