2005 (7) TMI 559

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..... been filed against the impugned order-in-appeal, the issue relates to the denial of Modvat credit to the appellants on the empty bottles and crown corks. 2. The credit has been sought to be denied to the appellants on the above said items on the ground that these are durable and returnable to the appellants by their dealers to whom supply aerated water after filling in those bottles and that app .....

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..... had added the price of the empty glass bottles and the crown corks in the assessable value of the final product, they are entitled to claim the Modvat credit. The fact that the bottles are returned to them by their dealers and are of durable nature, is of not much consequence and did not create any legal impediment, for disallowing the Modvat credit to the appellants. The crown corks are never re .....

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