1993 (6) TMI 160

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....dvocates, for the Assessees. Shri V.C. Bhartiya, JDR, for the Department. [Order per : Jyoti Balasundaram, Member (J)]. - The issue for determination in all these appeals is the eligibility to Modvat Credit on glass bottles received by aerated water manufacturers through endorsed gate passes without original packing. The appellants in Appeal No. E/2657/89-NRB are engaged in the manufacture of ....

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....ts or in case of diversion of consignments, the consignment should be contained in the same packages and endorsement should be contained on the original duty paying documents. Hence this appeal. In the case of other three appeals, the Collector (Appeals) reversed the order of the Asstt. Collector and extended the benefit of Modvat Credit to the respondents therein, and therefore, the Revenue has f....

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....erefore, the substantive requirement of the inputs being duty paid in character has been complied with. Our attention has also been drawn to Central Excise Trade Notice reported in 1992 (62) E.L.T. T3 in which it has been clarified that as long as the duty has been paid on glass bottles at the rate applicable, credit should not be denied on the ground that duty-paid glass bottles after printing/de....