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TMI Blog1997 (3) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 conclusive, therefore, the very basis of cost structure appears doubtful; that in the cost structure o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lade 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 period of time and was included in the manufacturing cost of the final product on pro-rata basis. Wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 collection for rental for durable was an ancillary or allied venture having no relationship with activi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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