1999 (5) TMI 101 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of Revenue vs. Respondents, dealt with the issue of Modvat credit on glass bottles and plastic crates used for packing aerated waters. The Tribunal remanded the matter to the Commissioner (Appeals) for detailed verification as the certificate of the Chartered Accountant was deemed insufficient to establish the inclusion of packing material cost in the assessable value of aerated waters. The appeal was allowed for remand.