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2015 (8) TMI 1315 - CESTAT NEW DELHI

2015 (8) TMI 1315 - CESTAT NEW DELHI - 2016 (342) E.L.T. 134 (Tri. - Del.) - Cenvat demand - glass bottles of Aerated water - breakage during the handling in the factory premises of the appellant - period involved is May to June, 2005 and March to June, 2006 - Held that:- during the relevant time, there were no provisions contained in the above Cenvat Credit Rules requiring the manufacturer to reverse the cenvat credit taken on the inputs destroyed in the factory. The provision for reversal of c .....

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) Ltd. [2014 (7) TMI 832 - ALLAHABAD HIGH COURT] wherein, it has been held that when the period involved prior to introduction of sub-rule (5C) into Rule 3 of Cenvat Credit Rules, 2004, the Department cannot insist for reversal of cenvat credit on the inputs destroyed within the factory. - Decided in favour of appelant - E/2839/2010 - Final Order No. 54071/2015 - Dated:- 27-8-2015 - Mr. S.K. Mohanty, Member (Judicial) Present for the Appellant : Shri Vineet Kumar Singh, Advocate Present for the .....

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ellant filed remission application in terms of Rule 21 of the Central Excise Rules, 2002 before the jurisdictional Assistant Commissioner of Central Excise, claiming remission of Central Excise Duty in respect of breakage of glass bottles of Aerated Water during the handling in the factory premises of the appellant. The Assistant Commissioner of Central Excise while granting the remission application, imposed a condition that the appellant would reverse the cenvat credit taken on a glass bottles .....

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ame into effect only on 07.09.2007 through insertion of Sub-Rule 5 (C) of Rule 3 in the Cenvat Credit Rules. According to the Id. Advocate, since at the relevant time, there were no provisions in the cenvat statute, requiring the manufacturer to reverse the cenvat credit, the order passed by the authorities below is not sustainable. To substantiate his above stand, the Id. Advocate has relied on the judgment of Commissioner of Central Excise vs. M. Kumar Udhyog (P) Ltd. reported in 2014 (306) EL .....

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