https://www.taxtmi.com/caselaws?id=266991 Credit was not required to be reversed on sale of empty glass bottles used as packing material in the manufacture of aerated waters, because the bottles had already been put to repeated use before removal. The record showed that the bottles sold were old, scratched, broken or otherwise unfit for reuse, and not new or unused inputs. On those facts, the condition under Rule 57F(1) was treated as satisfied since the inputs had been used in manufacture before disposal. Accordingly, no reversal of credit was payable on the used bottles, and the demand and penalty were unsustainable. en-us Mon, 17 Aug 2015 00:00:00 +0530 Wed, 28 Oct 2015 06:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266991 Credit was not required to be reversed on sale of empty glass bottles used as packing material in the manufacture of aerated waters, because the bottles had already been put to repeated use before removal. The record showed that the bottles sold were old, scratched, broken or otherwise unfit for reuse, and not new or unused inputs. On those facts, the condition under Rule 57F(1) was treated as satisfied since the inputs had been used in manufacture before disposal. Accordingly, no reversal of credit was payable on the used bottles, and the demand and penalty were unsustainable. Case-Laws Central Excise Mon, 17 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266991