2002 (2) TMI 282

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.... to the glass bottles received by them as inputs and as such use of the glass bottles was less than on which Modvat credit was availed. Accordingly the notice proposed to recover the amount of Rs. 93,912.00 (Rupees ninety-three thousand nine hundred and twelve) as Modvat credit availed in respect of 4,06,780 pieces of different sizes of glass bottles, on which they had availed the Modvat credit but had not utilised the same. The appellants during adjudication took a plea before the Asstt. Commissioner that the said bottles were broken during the course of manufacture and as such the Modvat credit availed on the same cannot be reversed in terms of the provisions of Rule 57D. However, they reversed the total credit of Rs. 58,224/- (Rupees fif....

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.... are ready to reverse the credit on the same. In fact he submits that on the said basis, the appellants have already reversed the credit so availed. In this connection I find that if the bottles received in the appellants' factory are already broken in the cartons itself, they could not have been entered in RG 23A Part-I and Part-II registers. As such the appellants' action in reversing back the credit in respect of the same is upheld. 4. As regards the balance credit, Shri Das submits that those bottles have been broken after the same were issued to their manufacturing section. As such the same are duly covered by the provisions of Rule 57D. He places reliance on the Tribunal's decision in the case of CCE, Mumbai-I v. Hagel Capsool Indu....