https://www.taxtmi.com/caselaws?id=170551 Duty-paid glass bottles used as inputs for filling aerated water remained eligible for Cenvat credit where duty was paid on the finished bottled goods under Section 4A of the Central Excise Act, 1944. Under the Cenvat Credit Rules, 2002/2004, credit is linked to inputs used in or in relation to the final product, so later breakage of the bottles after clearance did not justify reversal of credit. On that basis, proportional reversal and penalty could not survive once the inputs had already been used in manufacture. en-us Fri, 02 Jul 2010 00:00:00 +0530 Tue, 02 Jun 2015 12:04:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170551 Duty-paid glass bottles used as inputs for filling aerated water remained eligible for Cenvat credit where duty was paid on the finished bottled goods under Section 4A of the Central Excise Act, 1944. Under the Cenvat Credit Rules, 2002/2004, credit is linked to inputs used in or in relation to the final product, so later breakage of the bottles after clearance did not justify reversal of credit. On that basis, proportional reversal and penalty could not survive once the inputs had already been used in manufacture. Case-Laws Central Excise Fri, 02 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170551