1997 (10) TMI 173

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....o think like-wise" and proceeded further to decide the issue on a ground stating that `In conclusion, Modvat credits of duty paid on plastic crates, the secondary packing of the product Coca Cola "Aerated Water", is not admissible and therefore demands raised in this regard is maintainable'. 2. Shri K.L. Rekhi, learned Consultant appearing for the appellants submits that a show cause notice was issued to the appellants alleging that the plastic crates are not the inputs in the manufacture of aerated water. He submits that the appellants are engaged in the manufacture of aerated water and used plastic crates for transporting aerated water bottles from the factory to the wholesale market. He submits that the Additional Commissioner as a....

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....t credit was admissible on plastic crates. He, therefore, submits that on merits the case is fully covered by the decisions cited and relied upon by the appellants. He, therefore, prays that the appeal may be allowed. 3. Reiterating the findings of the lower authorities, Shri P.K. Jain, learned SDR submits that the Tribunal in the case of Amritsar Beverages Private Limited - 1996 (85) E.L.T. 359 had decided that plastic crates used for transportation of aerated water bottles does not fall within the ambit of packing material, as such do not qualify for the benefit of Modvat credit under Rule 57A. He submits that though Single Member Bench decision, however, only on point of admissibility of Modvat credit on plastic crates came up for ....