1994 (5) TMI 130

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....llant. Shri M.M. Mathur, JCDR, for the Respondents. [Order per : Ms. Jyoti Balasundaram, Member (J)]. -  Modvat credit to the tune of Rs. 2,07,386 has been disallowed on glass bottles received by the appellants herein who are manufacturers of aerated waters on the ground that the same were received under cover of gate-passes endorsed in their favour by the bottle manufacturer after t....

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....ottles was not actually received by the appellants. She relies upon the order of the Tribunal reported in 1993 (68) E.L.T. 140 in the case of Amritsar Bottling Company v. Collector of Central Excise in support of her argument. 2.  Learned JCDR, Shri M.M. Mathur submits that modvat credit is available on the basis of endorsed gate-passes only if the goods are received in original packing an....