Admissibility of Modvat credit in respect of duty paid on Glass Bottles used as packaging material in the manufacture of aerated water

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..... om F. No. 267/52/92-CX.8] Government of India Central Board of Excise Customs New Delhi Subject : Admissibility of Modvat credit in respect of duty paid on Glass Bottles used as packaging material in the manufacture of aerated water. It has been represented to the Board that Modvat credit is not being allowed on the glass bottles received by certain aerated water manufacture .....

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..... s after printing/decoration through a job worker, it is stated that so long as the duty has been paid on glass bottles at the rate as applicable to glass bottles, credit should not be denied merely on the above said grounds. In such cases, the procedures prescribed under Notification No. 351/86 can be extended so as to cover the job work activities under Notification 214/86. 2. Field formations .....

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