2016 (3) TMI 258

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..... as such. The bottles were used as a filler of the aerated water. When the contents were cleared those were liable to duty and that has suffered duty. At the time of clearance, the duty having been suffered on the aerated water it cannot be conceived that Rule 21 is applicable to the bottles which were not cleared but were cleared as container containing the contents. The appellant's claim is also .....

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..... because assessee had enjoyed CENVAT credit in the past. Appellant opposes on the ground that the law relating to remission under Rule 21 of Central Excise Rules, 2002 which is insisted by Revenue to be followed has no application following the judgment of the Hon'ble High Court of Allahabad in the case of Hindustan Coca-Cola Beverages Pvt. Ltd. Vs. Union of India - 2013 (296) ELT 150 (All.). .....

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