9911796707
TMI Blog2000 (7) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... nts are the manufacturers of aerated waters. They have been denied the Modvat credit totally amounting to Rs. 44,987/- by the Assistant Commissioner of Central Excise, Sikar besides imposition of a penalty of Rs. 1,000/- on them. This order has been upheld by Commissioner (Appeals), New Delhi. 2. The present appeal is against the aforesaid order of the Commissioner (Appeals). The appellants are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 4 of the Act. Hence, it is held that modvat credit on the empty glass bottles is not available to the party. The Assistant Commissioner has relied on the Tribunal decision in Collector of Central Excise v. Sreeram Drinks (P) Ltd. - 1994 (72) E.L.T. 427 (Tribunal) in arriving at this conclusion. 3. The appellants in their written memorandum of appeal have contended that the value of the empty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above submissions. With regard to the plea of time bar of demand, it is contended that the demand is for the period 16-4-94 and 18-4-94 while the show cause notice is issued on 27-10-94. This issue now stands fully settled vide Supreme Court Judgment in Collector of Central Excise, Jaipur v. Raghuvar (India) Ltd. - 2000 (118) E.L.T. 311 (S.C.) in which it is held that prior to 6-10-1998, the dema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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