M/S CADBURY INDIA LTD Vs. CCE, INDORE

JUDGEMENT

(1.) THE appellants are manufacturers of excisable goods. According to the Counsel for the Appellants, the Revenue has demanded that credit should be reversed on the packing materials in which capital goods were received in their factory. For this, Revenue is relying on sub -rule (5A) of Rule 3 of Cenvat Credit Rules, 2004.

(2.) THE AR for the Appellants submits that a similar case had come up before the Tribunal earlier for another period in respect of the same assessee and the Tribunal waived the requirement of pre -deposit and remitted the matter for de -novo consideration. He therefore, prays that similar course may be adopted in this case as well.

(3.) THE AR for Revenue submits that from the impugned order, it would appear that certain capital goods were cleared as waste and scrap. In such a situation, sub -rule quoted is clearly applicable and they should have paid appropriate duty. The learned AR submits that it is not clear whether the goods cleared were capital goods after use or packing materials of capital goods received in the factory and for this purpose, the case may be remanded for de -novo decision.