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TMI Blog2015 (10) TMI 1798X X X X Extracts X X X X X X X X Extracts X X X X ..... tles and crates, were not removed as such, at that point of time and stand utilized by the respondent, thus satisfying the provisions of Cenvat credit Rules. The entire situation, at that point of time, became a clean slate. - On subsequent receipt of old used crates, no credit was availed and as such the question of reversing any credit does not arise. The Appellant Authority has rightly held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty on their final product. 3. However, apart from using the new crates and bottles, they also receive back the old and used glass bottles/crates from the market. It may be noted here that no credit stand availed by them in respect of such old and used glass bottles/crates. Sometimes such returned used bottles and crates are being removed by them to their sister concern under the cover of ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to the assessee by observing that they have maintained proper records and no suppression can be attributed. Accordingly, he allowed the appeal on merits as also on limitation. Hence, the present appeal by the Revenue. 6. After hearing both the sides and after going through impugned order of Commissioner (Appeals), we find no merits in the Revenue s stand. Admittedly, the credit availed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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