2015 (10) TMI 1798

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....Yashpal Sharma, DR, for the Appellant. Shri J.P. Kaushik, Advocate, for the Respondent. ORDER Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. The respondent is engaged in the manufacture of aerated waters for which purpose he uses crates and glass bottles. He is availing the Cenvat credit of duty on the new glass bottles an....

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....ule 3(4) of Cenvat Credit Rules. Accordingly, demand raised against them on the said ground was confirmed by the original Adjudicating Authority. 5. However, on appeal, Commissioner (Appeals) observed that the provisions of Rule 3(4) do not apply to the old and used glass bottles/crates as no credit was ever taken by the assessee on the said returned goods. The said rule requires reversal ....