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TMI Blog2016 (12) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... ct on record that used glass bottles and crates returned by the customers to the Respondent were removed to its sister unit under proper challans. Since, no new bottles / plastic crates received in the factory of the Respondent were removed to its sister concern as such the provisions of Rules 3(5) of the Cenvat Credit Rules, 2004 will not applicable to such situation, inasmuch as the said provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Harvinder Singh, A.R. for the Appellant Ms. Krati Somani, Advocate for the Respondent Per : Ashok Jindal Brief facts of the case are that the Respondent is engaged in the manufacture of aerated water and Beverages syrup falling under Chapter 21 22 respectively of the Central Excise Takiff Act, 1985. The Respondent avails cenvat credit of Central Excise duty paid on the inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alongwith interest was confirmed and equal amount of penalty was imposed on the Respondent. In appeal, the Commissioner (Appeals) has set aside the adjudged demand and allowed the appeal in favour of the Respondent herein. Feeling aggrieved with the impugned order, the Revenue appellant is in appeal before this Tribunal. 2. Heard both the sides and perused the records. 3. It is an admitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that even if bottles and crates are capable for repeated use, but the same cannot be considered as capital goods, since the definition does not cover packing material within its purview for consideration as capital goods. 4. In view of above, I do not find any infirmity in the impugned order, and thus, dismiss the appeal filed by the Revenue. (Dictated and Pronounced in the open court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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