https://www.taxtmi.com/caselaws?id=90719 The appeal was filed by the department challenging the allowance of Modvat credits on glass bottles and plastic crates used by the respondents in bottling aerated water. The Judge upheld the decision of the adjudicating authority, finding that the inclusion of glass bottles and plastic crates in the manufacturing cost was valid on a pro-rata basis. The rent on containers for durable and returnable use did not impact the Modvat credit eligibility. The Judge emphasized that rental charges for durable containers should not be included in the assessable value, citing relevant case law. The appeal was rejected, affirming the adjudicating authority's decision. en-us Mon, 17 Mar 1997 00:00:00 +0530 Tue, 11 Oct 2011 10:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90719 The appeal was filed by the department challenging the allowance of Modvat credits on glass bottles and plastic crates used by the respondents in bottling aerated water. The Judge upheld the decision of the adjudicating authority, finding that the inclusion of glass bottles and plastic crates in the manufacturing cost was valid on a pro-rata basis. The rent on containers for durable and returnable use did not impact the Modvat credit eligibility. The Judge emphasized that rental charges for durable containers should not be included in the assessable value, citing relevant case law. The appeal was rejected, affirming the adjudicating authority's decision. Case-Laws Central Excise Mon, 17 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90719