https://www.taxtmi.com/caselaws?id=105207 Rule 57B(2)(iv) of the Central Excise Rules, 1944 was construed strictly and confined to crates and glass bottles used for aerated waters. Glass bottles used for fruit-pulp or fruit-juice based drinks were held outside that exclusion because the products fell under a separate Chapter 22 classification and the bottles bore the product's own marking. The exclusion could not be enlarged by implication to cover goods not specifically named in the rule. The practical effect was that Modvat credit remained available on such bottles, and the departmental view treating them as excluded was not accepted. en-us Tue, 21 Aug 2001 00:00:00 +0530 Fri, 02 Mar 2012 18:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105207 Rule 57B(2)(iv) of the Central Excise Rules, 1944 was construed strictly and confined to crates and glass bottles used for aerated waters. Glass bottles used for fruit-pulp or fruit-juice based drinks were held outside that exclusion because the products fell under a separate Chapter 22 classification and the bottles bore the product's own marking. The exclusion could not be enlarged by implication to cover goods not specifically named in the rule. The practical effect was that Modvat credit remained available on such bottles, and the departmental view treating them as excluded was not accepted. Case-Laws Central Excise Tue, 21 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105207