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TMI Blog2000 (12) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - The issue involved in these five appeals filed by the Revenue is whether the Modvat credit is available to the Respondents, M/s. Mohan Bottling Co. Ltd., in respect of duty paid on the bottles used for aerated water. 2. When the matter was called no one was present on behalf of the Respondents. Infact notice issued to them regarding date of hearing has been received back undeliv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Revenue, Collector (Appeals) also, under common order, upheld the adjudication order relying upon the decision of the Tribunal in the case of CCE, Hyderabad v. Charminar Bottling Company Ltd. - 2000 (117) E.L.T. 205. The ld. DR, further, submitted that the respondents have not included cost of glass bottles in the assessable value of aerated water and there is no justification in project ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orne by him till the receipt of the goods; that a manufacturer cannot have the option of including the cost of durable and returnable containers when the legislature has specifically excluded cost of such returnable container under Section 4 of the Central Excise Act. The decision in the case of Sreeram Drinks (Pvt.) Ltd. v. CCE, Bhubaneshwar - 1994 (72) E.L.T. 427 was relied upon. The ld. DR also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities. Explanation to Rule 57A provides that inputs does not include packaging materials or containers, the cost of which is not included in the assessable value of the final products. The Appellate Tribunal in the case of Black Diamond Beverages Ltd. has rejected the reference application filed by the Revenue observing that it is not necessary that the full cost of the glass bottles should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epeated use would have necessarily been considered by the Chartered Accountant as per the recognised principles of Accountancy. Following the ratio of these decision and the fact that no evidence has been brought on record rebutting the findings of the lower authorities that the cost of glass bottles was included in the assessable value, I find no merit in the appeals filed by the Revenue and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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