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TMI Blog2015 (10) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... - During the period of dispute, there was no such provision. Moreover, the department in these cases, has demanded Central Excise Duty by treating glass waste as manufactured product and this issue has been examined in the Tribunal's judgment cited by the ld. Counsel for the appellant on the basis of the section 2 (d) of the Central Excise, Act, 1944. In view of this, we hold that the judgment of the Tribunal in the case of Commissioner of C. EX., Delhi Vs. Dhillon Kool Drinks & Beverages Ltd. (2000 (9) TMI 550 - CEGAT, NEW DELHI) the civil appeal against which has been dismissed by the Apex Court vide judgment reported in [2001 (5) TMI 942 - SUPREME COURT] and also judgments of Tribunal in the cases of Hindustan Coca-Cola Beverages Pvt. Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (appeals) vide order -in-appeal dated 29/11/2005. Against this order of the Commissioner (appeals), this appeal has been filed. 2. Heard both the sides. 3. Shri B.L. Narsimhan, Advocate, ld. Counsel for the appellant pleaded that the issue involved in this case has been decided in the favour of the appellant by series of judgments of the Tribunal in the case of CCE-Delhi Vs. Dhillon Kool Drinks Beverages Ltd. reported in 2001 (130) ELT 475 (Tri-Del.), Hindustan Coca-Cola Beverages Pvt. Ltd. Vs. Commr. Of EX., Mumbai reported in 2003 (159) ELT 938 (Tri-Mumbai), Ponna Bottling Co. Ltd. Vs. Commissioner of Central Excise, PUNE-II reported in 2001 (134) ELT 445 (Tri-Mumbai), Charminar Bottling Co. (P) Ltd. Vs. Commissioner of C. EX., H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the CENVAT Credit Rules, 2001/2002 providing that when CENVAT Credit availed inputs are cleared as waste, some amount in respect of the same is required to be paid. It is only sometime in 2005 that Rule 3 (5) was introduced in CENVAT Credit Rules, 2004 specifically, providing that when CENVAT Credit has been taken in respect of certain inputs or capital goods and the same are cleared as waste or scrap, an amount as specified in that sub-rule would be payable. During the period of dispute, there was no such provision. Moreover, the department in these cases, has demanded Central Excise Duty by treating glass waste as manufactured product and this issue has been examined in the Tribunal's judgment cited by the ld. Counsel for the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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