1994 (5) TMI 130 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed modvat credit of Rs. 2,07,386 on glass bottles for aerated waters. The bottles were received under endorsed gate-passes after printing, but the Tribunal held that modvat credit cannot be denied without proof of non-receipt of entire quantity. The appeal was allowed in favor of the appellants. (Case citation: 1994 (5) TMI 130 - CEGAT, New Delhi)