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TMI Blog2013 (11) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... .R.( ASSTT. COMMR.) ORDER Per Dr. D. M. Misra; These Applications are filed seeking waiver of total CENVAT Credit of Rs.62.31 lakh and equal amount of penalty imposed under Rule 13/15 of the CENVAT Credit Rules, 2002/2004. 2. At the outset, ld. Advocate for the Applicant has submitted that the Applicant had availed the CENVAT Credit on plastic crates used in or in relation to the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case is the availability of CENVAT Credit on plastic crates used in or in relation to the manufacture of beverages. This Tribunal had already taken a view in the case of Lumbini Beverages Pvt. Ltd. (supra) that CENVAT Credit availed on plastic crates used in the manufacture of beverages, is admissible. In these circumstances, the Applicant are able to make out prima facie case for total waiver of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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