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M/s Pepsico India Holdings Pvt Ltd Versus CCE, Madurai

2016 (3) TMI 258 - CESTAT CHENNAI

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 c .....

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fered on the aerated water it cannot be conceived that Rule 21 is applicable to the bottles which were not cleared but were cleared as container containing the contents. The appellant's claim is also that it is governed by the Circular. All the condi .....

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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:- 7-1 .....

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AT credit in the past. Appellant opposes on the ground that the law relating to remission under Rule 21 of Central Excise Rules, 2002 which is insisted by Revenue to be followed has no application following the judgment of the Hon'ble High Court .....

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