2007 (2) TMI 98

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (Appeals) made on 28-1-2005, setting aside the Order-in-Original dated 18-11-99, by which the Deputy Commissioner had dropped the proceedings initiated under the show cause notice by which the Modvat credit was sought to be denied on the ground that the glass bottles used for packing of aerated water were not capital goods and that the invoices were not valid for availing Modvat credit. 2. The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oduct. The learned Counsel cited the decision of the Tribunal in Devyani Beverages Limited v. Collector of Central Excise, Meerut reported in 1999 (113) E.L.T. 503 (Tribunal), in support of her contentions. 3. The learned Authorized Representative for the department, on the other hand, supported the reasoning and findings of the Commissioner (Appeals) and contended that it was incumbent upon th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....was not includible in the assessable value of the goods. Though he noticed the provisions of the Board circular dated 13-9-1995 to the effect that Modvat credit on glass bottles may be permitted on the facts of the individual clearance after examining whether the cost of the bottles was included in the assessable value, he concluded that respondent could not submit any specific proof showing that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... cost in which it had confirmed that the value of glass bottles was included in the assessable value of the product in the mariner as detailed in that letter. Admittedly, the RG-23C Part-I and Part-II Register were maintained as required by law. When the adjudicating authority was fully satisfied that the assessee submitted a cost structure clearly stating that the cost of glass bottles was includ....