1996 (8) TMI 315

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.... the Respondent. [Order per : V.P. Gulati, Member (T)]. -  This stay petition filed by the revenue is against the orders passed by the learned lower appellate authority under which the learned lower appellate authority has allowed the benefit of modvat credit in respect of two sets of inputs - one for cleaning of the bottles and the other for cleaning of the sugar syrup solution. The it....

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.... claimed are such that the use of which is a technical necessity for manufacture of the notified finished product and is also of a nature that these are used in or in relation to the manufacture of the notified finished product. In the case of manufacture of aerated waters, the aerated water have to be bottled in the glass bottles. These act as containers and the aerated water is marketed in those....