9911796707
TMI Blog1999 (2) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... ady-made syrup falling under Chapters 22 and 21 respectively of the Schedule to the C.E. Tariff. The assessees have furnished two certificates from the Chartered Accountant dated 20-6-1998 for financial year 1994-95 and another relating to period 1-4-1995 to 31-10-1995, according to which, cost per crate of the aerated water includes components, the cost of bottles and the details were noted. They had also produced Chartered Accountant s certificate dated 30-4-1994 for the financial year 1993-94 indicating therein that the cost per crate of the areated water includes the part of cost of bottles. The Commissioner has noted that the issue was squarely covered by the judgment of the CEGAT rendered in the case of Black Diamond Beverages Ltd. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be included in the assessable value of the aerated water. 3. Heard Smt . Aruna Gupta, ld. JDR who reiterates the grounds and upholds that it is not disputed that glass bottles are considered to be durable and returnable and therefore as per Section 4 value thereof is not to be included in the assessable value and Modvat credit cannot be claimed thereof. Since the Order impugned holds to the contrary the matter has a recurring effect and therefore she vehementally support the ground of stay against the order. 4. Heard Shri K.K. Anand, ld. Advocate for respondents who submits that the matter is already a covered one inasmuch as that the issue has been clearly considered both for the period 1-3-1994 and after 1-3-1994, i.e. after the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e grounds of appeal of Revenue and since the issue lies on a short compass, he prays that the appeal itself may be taken up for consideration at this stage, after denying the stay requested. 5. We have carefully considered the rival submissions and records of the case. We find that the Order-in-Appeal impugned before us is a detailed and speaking order and relies upon both established case laws as well as evidences in the form of Certificates from Chartered Accountant to the effect that specified values of glass bottles have been included in the assessable value of the aerated water cleared by the manufacturers. In the grounds of appeal the Revenue has not led any evidence contrary to this except the assertion that the number of times to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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