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of <h1>Appellate Tribunal Upholds Modvat Credit for Glass Bottles in Aerated Water Packaging</h1> The Appellate Tribunal CEGAT, Chennai upheld the Order of Commissioner (Appeals) allowing Modvat credit on glass bottles used for aerated water packaging. ... Modvat - Glass bottles and crates used for packaging/containing aerated water The Appellate Tribunal CEGAT, Chennai upheld the Order of Commissioner (Appeals) allowing Modvat credit on glass bottles used for aerated water packaging. The Tribunal cited previous judgments supporting inclusion of packaging value in aerated water cost for Modvat credit eligibility. The appeal by C.C.E., Chennai was rejected based on this precedent.
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