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of <h1>Appellate Tribunal allows modvat credit on glass bottles for aerated waters</h1> The Appellate Tribunal CEGAT, New Delhi allowed modvat credit of Rs. 2,07,386 on glass bottles for aerated waters. The appeal was allowed in favor of the ... Modvat The Appellate Tribunal CEGAT, New Delhi allowed modvat credit of Rs. 2,07,386 on glass bottles for aerated waters. The bottles were received under endorsed gate-passes after printing, but the Tribunal held that modvat credit cannot be denied without proof of non-receipt of entire quantity. The appeal was allowed in favor of the appellants. (Case citation: 1994 (5) TMI 130 - CEGAT, New Delhi)
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