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TMI Blog2007 (12) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... under Rule 57A of the Rules, Modvat credit is admissible on the specified inputs used in the manufacture of final product. Explanation (iii) to Rule 57A of the Rules define that inputs does not include packaging material if its value has not been included during the preceding financial year in the cost of assessable value. The Tribunal has categorically found as a fact that the cost of packing material has been included in the assessable value although on instalment basis and, therefore, the assessees' are entitled to Modvat credit of duty. The plea taken by the assessees' that the cost of glass bottles and plastic crates was included in the aerated water could not be rebutted by the revenue. W.P. dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... and 22.02 of the Schedule Annexed to the Central Excise Tariff Act, 1985 (for brevity, 'the Tariff Act') and were availing the Modvat credit on various inputs/packing material under Rule 57A of the Central Excise Rules, 1944 (for brevity, 'the Rules'). A show cause notice was issued to the assessee as a result of changes brought in the Budget 1994-95 with effect from 1-3-1994. Consequently it was intimated that vide Notification No. 62/94, dated 1-3-1994, the Central Excise duty on aerated water has to be charged ad valorem at specific rate as existing upto 28-2-1994. It was claimed that the assessee was not entitled to avail Modvat credit on packing material i.e. glass bottles and plastic crates. After affording opportunity of hearing to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey are in the form of a request for review of the Tribunal's Final Order. The Point at issue was if cost of bottles and crates if included in the value of aerated waters then Modvat credit would be admissible to the assessee on bottles and crates. Thus, the entire issue was only based on facts, the fact to verify was whether the cost of bottles and crates is included in the value of aerated waters or not if the answer to this query was in the affirmative than Modvat credit could be taken. Thus, the entire issue was decided based on facts and the fact to be ascertained was whether the cost of bottles and crates was included in the assessable value of aerated waters or not. Therefore, no question of law arises. 5. We also note similar issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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