2016 (3) TMI 258

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....rtment has disputed that the broken bottles shall be liable to duty because assessee had enjoyed CENVAT credit in the past. Appellant opposes on the ground that the law relating to remission under Rule 21 of Central Excise Rules, 2002 which is insisted by Revenue to be followed has no application following the judgment of the Hon'ble High Court of Allahabad in the case of Hindustan Coca-Cola B....