1999 (5) TMI 101

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....Shri Pradeep Jain, Advocate, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals), Ghaziabad who has rejected the Revenue's appeal filed before him against the Order-in-Original passed by the Assistant Collector, extending Modvat credit to the respondents on glass bottles and plastic crates ....

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.... is that the certificate issued by M/s. Vijay Hari & Co., Chartered Accountants, New Delhi is of a general nature and does not mention anything about the raw material cost, manufacturing cost, handling charges, etc., which are the other components of assessable value and that M/s. Vijay Hari & Co. are not a statutory auditor of the respondents whose statutory auditor is Kamal & Co. Shri Pradeep Ja....