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TMI Blog2016 (4) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... dropped the demand. Considering the above decision, the appellant has correctly availed the Cenvat Credit on the bought out plastic bottles. Therefore, the demand is set aside. - Decided in favour of appellant - Appeal No. E/1030 & 1031/2011, E/1202/2011, E/CO-122/2011, E/1203/2011 & E/CO-123/2011 - Final Order Nos. A/86944-86949/2016-WZB/SMB - Dated:- 9-3-2016 - Shri Ramesh Nair, Member (J) For the Petitioner : Shri Mayur Shroff, Adv For the Respondent : Shri R K Maji, Asstt. Commr (AR) ORDER Per Ramesh Nair These appeals are directed against Order-in-Appeal No. MI/AV/157-160/2011 dt.21.03.2011 passed by the Commissioner (Appeals) Central Excise, Mumbai-I whereby the Ld. Commissioner (Appeals) has rejected the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t but they are entitled for the credit in terms of Rule 16 of Central Excise Rules, 2002. He further submits that in their own case for a different unit the same issue was raised wherein the Commissioner (Appeals) allowed the credit which was appealed by the Revenue before the Tribunal, the Tribunal had upheld the order of Commissioner (Appeals) vide Order No. A/197-198/08/WZB/SMB/C-I dt. 29.1.2008. In view of the decision in their own case the Commissioner (Appeals ) should not have disallowed the credit, therefore the impugned order is not sustainable. 4. On the other hand, Shri R.K. Maji, Ld. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned orders. He submits that the appellant have traded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all pay duty on goods received under sub-rule (1) at the rate applicable on the date of removal and on the value determined under sub-section (2) of section 3 or section 4 or section 4A of the Act, as the case may be . Explanation : - The amount paid under this sub-rule shall be allowed as CENVAT credit as if it was a duty paid by the manufacturer who removes the goods. (3) If there is any difficulty in following the provisions of sub-rule (1) and sub-rule (2), the assessee may receive the goods for being re-made, refined, re-conditioned or for any other reason and may remove the goods subsequently subject to such conditions as may be specified by the Commissioner. From the plain reading of the above Rule 16 (1) (2) it is clear t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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