TaxTMI 
TaxTMI 
2000 (12) TMI 312
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....ne, for the Respondents. [Order]. - The issue involved in these five appeals filed by the Revenue is whether the Modvat credit is available to the Respondents, M/s. Mohan Bottling Co. Ltd., in respect of duty paid on the bottles used for aerated water. 2. When the matter was called no one was present on behalf of the Respondents. Infact notice issued to them regarding date of hearing....
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....stic crates; that on appeal filed by the Revenue, Collector (Appeals) also, under common order, upheld the adjudication order relying upon the decision of the Tribunal in the case of CCE, Hyderabad v. Charminar Bottling Company Ltd. - 2000 (117) E.L.T. 205. The ld. DR, further, submitted that the respondents have not included cost of glass bottles in the assessable value of aerated water and there....
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....tax/octroi and other expenses borne by him till the receipt of the goods; that a manufacturer cannot have the option of including the cost of durable and returnable containers when the legislature has specifically excluded cost of such returnable container under Section 4 of the Central Excise Act. The decision in the case of Sreeram Drinks (Pvt.) Ltd. v. CCE, Bhubaneshwar - 1994 (72) E.L.T. 427 w....
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....the said findings of the lower authorities. Explanation to Rule 57A provides that inputs does not include packaging materials or containers, the cost of which is not included in the assessable value of the final products. The Appellate Tribunal in the case of Black Diamond Beverages Ltd. has rejected the reference application filed by the Revenue observing that it is not necessary that the full co....