2001 (6) TMI 358 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai upheld the Order of Commissioner (Appeals) allowing Modvat credit on glass bottles used for aerated water packaging. The Tribunal cited previous judgments supporting inclusion of packaging value in aerated water cost for Modvat credit eligibility. The appeal by C.C.E., Chennai was rejected based on this precedent.