Cenvat Credit

dear ajay,

here is answere to your query

COLLECTOR OF C. EX., MADRAS

Versus

CHENNAI BOTTLING CO. (P) LTD.

Order No. 1575/97, dated 10-6-1997 in Appeal No. E/813/95-Md.

Modvat/Cenvat - Packaging material - Plastic crates for transporting bottles of aerated water, eligible inputs for Modvat credit and not to be taken as falling within excluded category of explanation to Rule 57A of erstwhile Central Excise Rules, 1944 since the levy on aerated waters was specific rated at the relevant time. [1997 (91) E.L.T. 422 (Tribunal) relied on]. [para 4]

CASE CITED

Collector v. Black Diamond Beverages Ltd. — 1997 (91) E.L.T. 422 (Tribunal) — Relied on  [Para 2]