2000 (7) TMI 358

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.... [Order]. - The appellants are the manufacturers of aerated waters. They have been denied the Modvat credit totally amounting to Rs. 44,987/- by the Assistant Commissioner of Central Excise, Sikar besides imposition of a penalty of Rs. 1,000/- on them. This order has been upheld by Commissioner (Appeals), New Delhi. 2.  The present appeal is against the aforesaid order of the Commiss....

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....e of the final products under Section 4 of the Act. Hence, it is held that modvat credit on the empty glass bottles is not available to the party. The Assistant Commissioner has relied on the Tribunal decision in Collector of Central Excise v. Sreeram Drinks (P) Ltd. - 1994 (72) E.L.T. 427 (Tribunal) in arriving at this conclusion. 3.  The appellants in their written memorandum of appeal h....

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.... for packing of Aerated Waters would be available for payment of duty on such finished products. 5.  I have carefully considered the above submissions. With regard to the plea of time bar of demand, it is contended that the demand is for the period 16-4-94 and 18-4-94 while the show cause notice is issued on 27-10-94. This issue now stands fully settled vide Supreme Court Judgment in Colle....