2005 (4) TMI 375

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....Advocate, for the Appellant. Shri S.C. Pushkarna, JDR, for the Respondent. [Order per : K.C. Mamgain, Member (T)]. -  This appeal is filed by the appellants against the order of the Commissioner of Central Excise, Kolkatta-VII challenging his finding that they are not eligible for exemption on PET bottles which are used by them for filling and storage of aerated water and subsequent ....

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....tion to the goods which are used within the factory of production as capital goods or goods which are specified as inputs in the table to the said notification for manufacture and use in factory of production in relation to manufacture of final products specified in Col. 3 of the said Table. The only condition in the notification is that the finished goods in which the inputs are used should not b....

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....uts used in or in relation to the manufacture of final products which are exempt from the whole of duty of excise leviable thereon or are chargeable to 'nil' rate of duty. Since the finished goods remained non-duty paid, the condition remained un-fulfilled. The Commissioner has further given a finding that the purpose of Notification No. 67/95-C.E. was that if the finished goods are dutiable, the ....

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....the bottles under Notification No. 67/95-C.E., dated 10-3-95, the finished goods i.e. aerated waters, which is filled in these bottles, should be cleared on payment of duty. Shri R. Rajagopalan, ld. Advocate pleaded that the aerated water was cleared on payment of duty under Section 4A of the Central Excise Act. However, we find that the Commissioner has not given a clear cut finding on this issue....