2003 (11) TMI 126

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....wa, Member (J)]. - The short issue involved in the present appeal is as to whether the appellants are entitled to the Cenvat credit in respect of the inputs lying in stock when the benefit of the Cenvat credit was extended for the first time in respect of the aerated waters w.e.f. 1-4-2000. 2. The Commissioner (Appeals) has observed that Cenvat credit on the glass bottles was inadmissible prior....