1997 (9) TMI 173 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appellant's stay petition, dispensing with pre-deposit of duty and penalty. The Tribunal found that Modvat credit on glass bottles used for aerated water will be admissible if the cost of the glass bottle is included in the cost of aerated water bottles. The recovery of duty and penalty was stayed during the appeal.