2016 (12) TMI 205

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....ti Somani, Advocate for the Respondent Per : Ashok Jindal Brief facts of the case are that the Respondent is engaged in the manufacture of aerated water and Beverages syrup falling under Chapter 21 & 22 respectively of the Central Excise Takiff Act, 1985. The Respondent avails cenvat credit of Central Excise duty paid on the inputs and capital goods used in or in relation to manufacture of t....

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....as imposed on the Respondent. In appeal, the Commissioner (Appeals) has set aside the adjudged demand and allowed the appeal in favour of the Respondent herein. Feeling aggrieved with the impugned order, the Revenue appellant is in appeal before this Tribunal. 2. Heard both the sides and perused the records. 3. It is an admitted fact on record that used glass bottles and crates returned by t....