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TMI Blog2015 (4) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) where the appellant is required to pay duty on the crates and glass bottles broken during the process of filing and packing of soft drinks or not whereas the learned Commissioner (Appeals) has decided the issue whether the respondent is required to reverse the credit in respect of durable and reuseable glass bottles and crates returned by the buyers of the soft drink. Learned Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arty had cleared the broken glass bottles collectively valued at ₹ 79,32,529/- without payment of Central Excise duty amounting to ₹ 11,17.998/-. As the scrap of glass is classifiable under Chapter Heading 7001 of the schedule to the CETA and attract Central Excise Duty. Thus, the party had contravened the provisions of Rule 8 of Central Excise Rules, 2002. Accordingly, duty amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is an arrangement for return of empty bottles along with crates. The respondent have taken certain deposits to ensure the safe return of empty bottles and crates. In the event of bottles getting broken and the crates not being returned, the respondents is enforcing the agreement and recovering value of the bottles and the crates and appropriate the amount from the securities given by them. The bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ap of glass bottles on which the credit has been taken as inputs. The Board s Circular No. 643/34/2002-CX dated 1.7.2002 deals with the issue of fixing MRP / assessable value of aerated water and is not regarding reversal of Cenvat Credit on the scrap, which is the main issue in this case. That the Commissioner (Appeals) has erred in relying upon the Hon ble CESTAT s order in the case of CCE Lu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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