Input used for bottle cleaning held eligible in relation to manufacture of aerated water, following earlier precedent.

Caustic soda used for cleaning glass bottles before filling was treated as an eligible input used in relation to the manufacture of aerated water. The Tribunal followed the ratio already laid down in the appellant's own earlier case and accepted that the cleaning material had a sufficient nexus with the manufacturing process. The issue was therefore decided in favour of the assessee, and the appeal was allowed.

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Issues: Whether caustic soda used for cleaning glass bottles before filling was an eligible input used in relation to the manufacture of aerated water.

Analysis: The Tribunal noted that the very same question had already been decided in the appellant's own case in earlier proceedings. It followed that earlier ratio and accepted the appellant's contention that the input was eligible for treatment in relation to manufacture.

Conclusion: The issue was decided in favour of the assessee and the appeal was allowed.

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