2000 (5) TMI 64 - CEGAT, NEW DELHI

Extract:
....... of extending credit on glass bottles which were inputs within the meaning of Rule 57A. We also hold similar view in the instant case and sustain the appellant s challenge against the impugned order of the Commissioner (Appeals) denying Modvat credit on the ground that the declaration was not in terms of Rule 57A. The appeal is, therefore, allowed.