TMI Blog2004 (7) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. - All the above appeals involve common issues and are hence taken up together and disposed of by this common order. 2. The brief facts of the case are that the appellants herein are franchise bottlers of M/s. Pepsi Foods Ltd. and engaged in the manufacture of aerated water and Post Mix Syrup Concentrate falling under Chapter 22 of the Schedule to the Central Excise Tariff Act, 1985. Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-9-2003 wherein he upheld the charge that M/s. PKD and CKD are dummy units of the appellants, dropped the demand in respect of the clearances of aerated water as ex-factory price was available, but in respect of clearances of Bag-in-Box, adopted the price at which M/s. PKD and CKD were selling the same to the ultimate buyers. He allowed certain deductions such as sales tax, cash discount, quantit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirming demand of duty of Rs. 1,15,70,406/- together with interest and penalty of amount equal to duty disposes of the following show cause notices :- Sl. No. Date of Show-Cause Notice Period Involved Amount (in Rs.) 1. 16-7-1999 1-4-1997 to 31-10-1998 1,31,54,616/- 2. 4-6-1999 11/98 to 3/99 31,48,604/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onation etc. on the syrups in the Bag-in-Box and thus converts the syrup into consumable form i.e. aerated water, although he has categorically held that the duty on Bag-in-Boxes has been fixed to be discharged at the time of clearance of the same by the manufacturer. We find that the issue in dispute is no longer res integra as it has been settled by Tribunal in the case of Pepsico India Holdings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en Ltd. [1988 (36) E.L.T. 730 (SC)], which is directly applicable to the facts of the present case, we hold that the appellants are entitled to deductions of repair and maintenance charges for PMX machine and rental charges for the same from the assessable value. The contention of the appellant that if these two deductions are held to be permissible no duty would be payable by them, is not dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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