2001 (8) TMI 1156

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....ran, DR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The total duty required to be pre-deposited in all the three stay applications arising from a common issue dealt with by the Commissioner by two orders is Rs. 2,99,303/-. The appellants are manufacturing Maaza, a fruit-pulp and non-alcoholic beverage classifiable under Chapter Heading 2202.40 as fruit-pulp or fruit-jui....

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....d the authorities cannot incorporate the item which is not mentioned in the Statute, i.e. Rule 57B2(iv). He submits that they have a strong prima facie case in all the Orders and hence waiver be granted along with stay of its recovery. 3. Ld. DR points out that the crates are common for both aerated waters and fruit-pulp and therefore, the authorities have rightly rejected the Modvat credit.....

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.... bottle itself and there is no question of inter-change of bottles of aerated water with that of the product in question. We are satisfied that the Rule which excludes credit only refers to "crates and glass bottles used for aerated water" and not for the bottles used for natural or artificial mineral water as well as for fruit-pulp or fruit-juice based drinks, both falling under the same Chapter ....

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.... final products which are not mentioned therein. The terms used are specific and is not encompassing in nature to bring within its fold goods which are not aerated waters. When specific item "Aerated water" is mentioned, it has to be understood as such and it cannot be expanded to mean that goods which are included in Chapter 22, which are not mentioned in the Rule 57(2)(iv). Therefore, the interp....