https://www.taxtmi.com/caselaws?id=325074 The Tribunal allowed the appeal in a dispute concerning liability for duty on broken bottles, rejecting the Department's claim based on past CENVAT credit. It held that Rule 21 of the Central Excise Rules, 2002, did not apply as the bottles were used as packing material and not cleared separately. The duty on the aerated water contents had been paid upon clearance, rendering Rule 21 inapplicable to the bottles as containers. The Appellant demonstrated compliance with a Circular, including meeting the permissible loss limit for glass bottles, leading to the appeal's success. en-us Wed, 07 Oct 2015 00:00:00 +0530 Thu, 10 Mar 2016 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325074 The Tribunal allowed the appeal in a dispute concerning liability for duty on broken bottles, rejecting the Department's claim based on past CENVAT credit. It held that Rule 21 of the Central Excise Rules, 2002, did not apply as the bottles were used as packing material and not cleared separately. The duty on the aerated water contents had been paid upon clearance, rendering Rule 21 inapplicable to the bottles as containers. The Appellant demonstrated compliance with a Circular, including meeting the permissible loss limit for glass bottles, leading to the appeal's success. Case-Laws Central Excise Wed, 07 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325074