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M/s Brindavan Bottlers Ltd. Versus CCE, Lucknow

2015 (8) TMI 1315 - CESTAT NEW DELHI

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 cenvat credit came into effect from 07.09.2007 through insertion of sub-rule ( .....

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at 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 Respondent :Shri R.K. Mishray D.R. ORDER This appeal is directed against the .....

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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. 3. The appellant filed appeal before the Commissioner (Appeals). The decisi .....

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e 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) ELT 19 (All.) 5. Per contra Shri R.K. Mishra, the Id. D.R appearing for the res .....

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