https://www.taxtmi.com/caselaws?id=87112 Modvat credit on glass bottles used for aerated water was treated as admissible where the bottles' cost formed part of the aerated water cost, including rotation charges. Applying the same ratio on stay, the Tribunal held that the assessee had a strong prima facie case and dispensed with pre-deposit of duty and penalty. Recovery was stayed during pendency of the appeal. en-us Tue, 02 Sep 1997 00:00:00 +0530 Fri, 02 Sep 2011 18:02:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87112 Modvat credit on glass bottles used for aerated water was treated as admissible where the bottles' cost formed part of the aerated water cost, including rotation charges. Applying the same ratio on stay, the Tribunal held that the assessee had a strong prima facie case and dispensed with pre-deposit of duty and penalty. Recovery was stayed during pendency of the appeal. Case-Laws Central Excise Tue, 02 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87112