1997 (3) TMI 314

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..... 27/96 passed by the Asstt. Commissioner, C. Ex., Div.-II, Ghaziabad allowing Modvat credits to the respondents on glass bottles and plastic crates belonging to them. The respondent are bottling aerated water in their factory at Ghaziabad. This appeal has been filed by the department on the ground that 40 times rotation of bottles as claimed by the party does not appear to be correct and conclusiv .....

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..... ring for the appellants on 5-3-1997. This case is identical to case of Asstt. Commissioner v. Coolade Beverages Ltd., decided by me under Order-in-Appeal No. 357/97, dated 10-3-1997. Therefore, this is being taken for decision on merits. 3. I have examined the case. The perusal of the impugned order reveals that the cost of these inputs i.e. glass bottles and plastic crates was spreadover a .....

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..... or allowing Modvat credit on the goods. The period involved was March, 1994 to Oct., 1995. The exclusion of Modvat credit on glass bottles and crates under Rule 57A came into effect w.e.f. 17-11-1995 itself proves that earlier the same was admissible. Regarding charging of rent on such bottles and crates the Apex Court has held in the case of Indian Oxygen - 1988 (36) E.L.T. 730 (Tribunal) that co .....

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