TMI Blog2000 (10) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 44. The demand of Rs. 21,69,523.61 relating to the crown corks is hereby dropped. I impose a penalty of Rs. 11,00,000/- on them under Rule 173Q of the Central Excise Rules, 44 . 2. The facts of the case in brief are that the appellants are engaged in the manufacture of aerated waters and flavoured syrup. They had been availing the benefit of duty on inputs under the Modvat Scheme. They filed Modvat declaration under Rule 57G wherein the plastic shells, glass bottles and crown corks had been declared as packaging materials. The Department observed that under sub-clause (b)(iii) of exclusion clause under Explanation to Rule 57A, Modvat credit was not permissible in respect of those packaging materials, cost of which is not included ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d water. Having regard to this fact, we allow the seven appeals in the above terms with consequential relief, if any, in accordance with law. Ld. Counsel submits that this decision of the Tribunal is mainly based on Collector v. Black Diamond Beverages Ltd. reported in 1997 (91) E.L.T. 422. He submits that a question, therefore, arose that since after 1-4-94, there was no requirement of submissions of price lists and their approval therefore, what should be document on the strength of which it could be said that the cost of packing material even on instalment basis is included in the assessable value. Ld. Counsel submitted that this issue came up before the South Zonal Bench of this Tribunal in the case of CC, Hyderabad v. Charminar Bott ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant had also submitted the Chartered Accountant s certificate which clearly indicated that the cost of bottles was included in the cost of aerated water. He, therefore, submits that since the appellant has established that the cost of packaging material was included in the cost of aerated water, they were entitled to Modvat credit on glass bottles. He, therefore, prayed that the appeal may be allowed. 4. Ld. DR submits that in the instant case price list of the year 1993-94 was relevant that during that period price list was necessary. He submits that the ld. Commissioner has observed that the appellants had claimed abatement of a cost of glass bottles being durable and returnable and were claiming the Modvat credit also and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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