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TMI Blog1995 (10) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... g waiver of pre-deposit of duty. 2. Shri Sarabeswara Rao, the learned Consultant for the appellants pleaded that the appellants have been denied the benefit of MODVAT Credit in respect of glass bottles and crates used in relation to the manufacture of aerated waters for the reason that the appellants had not included the value of these two items in the assessable value of aerated waters. The Consultant pleaded that the appellants had furnished data to the original authority and had produced a certificate from the Chartered Accountant clearly showing the value of glass bottles and crates having been included as aforesaid and the learned lower appellate authority, he pleaded, had taken note of the appellants pleas in his order and not cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eaded as it is, the board has clarified vide their circular F. No. 267/52/92-CX. 8, dated 3-9-1992 copy filed in the paper book that MODVAT Credit was available in respect of bottles and crates under Rule 57A. He pleaded that MODVAT Credit is available in respect of packing materials in case cost of the same is included in the assessable value. It has been clarified that MODVAT Credit would be available in case of packing materials only when cost of the same is included in the assessable value in the previous year or in the current year. In the present case, he pleaded that the earlier rate chargeable was a specific rate in 1993-94 and the costs of packing material was taken note of while fixing the specific rate and therefore stipulation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t decided on the issue and has left open for the appellants to make a fresh bid for the MODVAT Credit in respect of bottles and crates. He pleaded that the forum to decide the eligibility was Collector himself and he should have asked the appellants to explain the position rather than going by mere assumptions against the appellants. The Collector in para 10 of his order has held as under : The Chartered Accountant s certificate speaks of cost of breakages, depreciation and repairs. What it does not speak is the deposits. In a continuous process, where the soft drinks are supplied again and again in bottles and crates after collecting the deposits it is not possible to ascertain as to who bears the cost of the packaging material. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of finished product or in the current year when clearances were made and the claim to MODVAT has been staked. It has been urged that during the year 1993-94 rate of duty was specific and cost of bottles and crates would have been taken into consideration while fixing the specific rate of duty and for that reason it could be stated that cost of the inputs was included in the assessable value for assessment purposes in the previous year. The appellants have also furnished data regarding the breakages, depreciation and the repair charges. We have held in one case where question of breakages of bottles etc. during the course of manufacture came up for consideration before us for the purpose of MODVAT Credit that so long as the breaka ..... X X X X Extracts X X X X X X X X Extracts X X X X
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