1994 (5) TMI 130

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..... lasundaram, Member (J)]. Modvat credit to the tune of Rs. 2,07,386 has been disallowed on glass bottles received by the appellants herein who are manufacturers of aerated waters on the ground that the same were received under cover of gate-passes endorsed in their favour by the bottle manufacturer after the process of printing is carried out on the bottles i.e. on the ground that the credit .....

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..... bunal reported in 1993 (68) E.L.T. 140 in the case of Amritsar Bottling Company v. Collector of Central Excise in support of her argument. 2. Learned JCDR, Shri M.M. Mathur submits that modvat credit is available on the basis of endorsed gate-passes only if the goods are received in original packing and since the packing has been opened by M/s. Ceramic Decorators to carry out printing, the cond .....

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